https://www.taxtmi.com/circulars?id=61499 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. en-us Thu, 06 Jul 2017 00:00:00 +0530 Fri, 14 Jun 2019 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=61499 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. Circulars Customs Thu, 06 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=61499