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<h1>Customs Clarifies Dioctyl Orthophthalate (DEPH) Classification Under Tariff Item 2917 32 00; Chapter Note 3 Not Applicable.</h1> The circular addresses the classification of Dioctyl orthophthalate (DEPH) under customs tariff. There was confusion whether DEPH should be classified under tariff item 2917 32 00 or 2917 39 20. The Board clarified that DEPH, also known as Dioctyl phthalate (DOP), should be classified under tariff item 2917 32 00, as it specifically covers Dioctyl orthophthalate. The classification principle in Chapter Note 3 is not applicable here, and the specific entry for DEPH takes precedence over the residual sub-heading. Trade associations and committees are urged to disseminate this information.