Tariff classification: processed speciality oils treated as aromatic petroleum products, therefore classifiable as similar aromatic residues. Processed speciality oils obtained by blending furfural extracts are individually identifiable rubber processing oils and thus do not remain classifiable as 'other residues of petroleum oils'; because aromatic constituents predominate under Chapter Note 2 of Chapter 27, such processed oils are appropriately classifiable under the heading for similar aromatic products, and pending assessments should be finalised on that basis.
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Provisions expressly mentioned in the judgment/order text.
Tariff classification: processed speciality oils treated as aromatic petroleum products, therefore classifiable as similar aromatic residues.
Processed speciality oils obtained by blending furfural extracts are individually identifiable rubber processing oils and thus do not remain classifiable as "other residues of petroleum oils"; because aromatic constituents predominate under Chapter Note 2 of Chapter 27, such processed oils are appropriately classifiable under the heading for similar aromatic products, and pending assessments should be finalised on that basis.
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