Classification of chemical-process tar as a chemical-residue, not a mineral bitumen, determining tariff treatment. Tar produced as a residue during manufacture of Phenol/Acetone or Beta Napthol from organic feedstocks is not a distillate of coal or mineral oils nor natural bitumen or asphalt; it is a mixture of hydrocarbons and unknown compounds usable essentially as fuel and should be classified as a chemical-process residual product under the tariff heading for residues of organic chemicals rather than under mineral fuel or bitumen headings.
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Provisions expressly mentioned in the judgment/order text.
Classification of chemical-process tar as a chemical-residue, not a mineral bitumen, determining tariff treatment.
Tar produced as a residue during manufacture of Phenol/Acetone or Beta Napthol from organic feedstocks is not a distillate of coal or mineral oils nor natural bitumen or asphalt; it is a mixture of hydrocarbons and unknown compounds usable essentially as fuel and should be classified as a chemical-process residual product under the tariff heading for residues of organic chemicals rather than under mineral fuel or bitumen headings.
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