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NY D85304





December 9, 1998

CLA-2-27:RR:NC:N2:237 D85304

CATEGORY: CLASSIFICATION

TARIFF NO: 2706.00.0000

Donald S. Simpson, Vice President
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, Pennsylvania 19153

RE: The classification of crude coal tar in bulk from Turkey.

Dear Mr. Simpson:

In your letter dated November 25, 1998 on behalf of Coopers Creek Chemical Corp. of Conshohocken PA, you requested a tariff classification ruling.

The merchandise is described as crude coke oven coal tar in bulk. You provided the following product analysis:

API gravity at 60OF N/A
Flash Point 218OF
Reid Vapor Pressure at 100OF 1mm
Corrosion 3 Hours at 212OF N/A
Specific Gravity at 60OF 1.18
Distillation Range:
Initial Boiling Point 100OF
10% Recovery 450OF
50% Recovery 650OF
90% Recovery 800OF
Dry Point N/A
Final Boiling Point 900OF
Percent Residue 10%
Percent Loss N/A
Aromatics % by volume 100%
Naphthenes % by volume 0%
Olefins % by volume 0%
Paraffins % by volume 0%

Classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification is determined first in accordance with the terms of the headings of the tariff and any relative section or chapter notes, and unless otherwise required, according to the remaining GRI's taken in order.

Heading 2706, HTSUS, provides for tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.

In pertinent part, Explanatory Note 27.06(1) provides: the heading covers tars produced by high temperature distillation of coal, which consist predominantly of aromatic constituents. Based on the analysis provided, the product is crude coke oven coal tar produced by the high temperature distillation and consists predominantly of aromatic chemicals.

The applicable subheading for the crude coke oven coal tar in bulk will be 2706.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. The rate of duty is free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist F. Cantone at 212-466-5488.

Sincerely,


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