Classification of aromatic hydrocarbons: purity-based HS criteria determine excise tariff headings for benzene, toluene and xylene. Classification of benzene, toluene and xylene for central excise is to be determined by purity-based criteria from the Harmonized System explanatory notes: benzene and toluene meeting specified distillation purity characteristics are classifiable under the Chapter 29 hydrocarbon headings, with lower-purity material in Chapter 27; xylene classification depends on achieving the required proportion of xylene isomers. The Board directs adoption of these HS criteria because the excise headings correspond to the Customs Tariff headings for these hydrocarbons.
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Classification of aromatic hydrocarbons: purity-based HS criteria determine excise tariff headings for benzene, toluene and xylene.
Classification of benzene, toluene and xylene for central excise is to be determined by purity-based criteria from the Harmonized System explanatory notes: benzene and toluene meeting specified distillation purity characteristics are classifiable under the Chapter 29 hydrocarbon headings, with lower-purity material in Chapter 27; xylene classification depends on achieving the required proportion of xylene isomers. The Board directs adoption of these HS criteria because the excise headings correspond to the Customs Tariff headings for these hydrocarbons.
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