NCS/ARS/CL/10329

You applied for the tariff classification of Xylenes (mixture of isomers) imported in 175 kg drums.

PRODUCT ANALYSIS

According to the Material Safety Data Sheet (MSDS), the product bears CAS No. 1330-20-7, which identifies it as xylenes (mixed isomers).

Xylene (dimethylbenzene) exists in three structural isomeric forms Meta-xylene (m-xylene),Ortho-xylene (o-xylene) and Para-xylene (p-xylene).

These isomers collectively form commercial xylene mixtures. The product is a colourless, flammable aromatic hydrocarbon widely used as a solvent in paints, coatings, adhesives, inks, and cleaning agents. It is also used in petroleum processing and laboratory applications.

According to the Certificate of Analysis (CoA), the composition is as follows:

• Non-aromatic hydrocarbons – 0.071%
• Ethylbenzene – 17.14%
• Para-xylene – 20.5%
• Meta-xylene – 44.7%
• Ortho-xylene – 16.5%

Total xylene isomers = 81.7%

TARIFF CLASSIFICATION

Part (C) of the Explanatory Note to heading 2902 of the Harmonized System provides that xylene (dimethylbenzene) and its isomers fall under this heading only where the product contains 95% or more by weight of xylene isomers, all isomers taken together.

Since your product contains 81.7% xylene isomers put together, it does not satisfy the 95% purity threshold required for classification under Heading 2902.

Subheading Note 3 to Chapter 27 further provides that for the purposes of subheadings 2707.10, 2707.20, 2707.30 and 2707.40, the terms “benzol (benzene)”, “toluol (toluene)”, “xylol (xylenes)” and “naphthalene” apply to products containing more than 50% by weight of benzene, toluene, xylenes or naphthalene respectively.

Given that the aromatic constituents exceed the non-aromatic constituents, and the xylene content exceeds 50% by weight, the product falls under Heading 2707 - Oils and other products of the distillation of high-temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents,  and effectively classified in tariff subheading 2707.30.00.00 – Xylol (Xylenes) at 5% Rate of Duty, and 7.5% VAT In accordance with the ECOWAS Common External Tariff (CET) 2022–2027.

LEGAL FRAMEWORK

GIR 1 & 6