Tariff classification of dioctyl orthophthalate clarified: ortho isomer classed under specific tariff line; meta and para under residual. Classification of dioctyl orthophthalate (DEPH) turns on subheading rules and specificity: Sub heading Note 2 prevents Chapter Note 3's numerical order rule from applying between competing subheadings within the same heading. A specific subheading exists for the ortho variety, which therefore takes precedence over the residual 'other' subheading; dioctyl orthophthalate (ortho) is classifiable under the specific ortho subheading, while the meta and para isomers fall under the residuary subheading for other dioctyl phthalates.
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Tariff classification of dioctyl orthophthalate clarified: ortho isomer classed under specific tariff line; meta and para under residual.
Classification of dioctyl orthophthalate (DEPH) turns on subheading rules and specificity: Sub heading Note 2 prevents Chapter Note 3's numerical order rule from applying between competing subheadings within the same heading. A specific subheading exists for the ortho variety, which therefore takes precedence over the residual "other" subheading; dioctyl orthophthalate (ortho) is classifiable under the specific ortho subheading, while the meta and para isomers fall under the residuary subheading for other dioctyl phthalates.
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