A MODIFIED TERPHENYL COMPOSED OF HYDROGENATED TERPHENYLS; POLYPHENYLS, QUARTER-AND HIGHER, PARTIALLY HYDROGENATED; AND TERPHENYL. THESE ARE CYCLIC BASED HYDROCARBONS. THE PRODUCT IS AN ORGANIC SYNTHETIC HIGH TEMPERATURE HEAT TRANSFER FLUID FOR USE IN CHEMICAL INDUSTRIES, PLASTICS PROCESSING, AND BIODIESEL. IT IS NOT A CRUDE OIL, AND IS MADE UP OF AROMATIC COMPONENTS. IT HAS A NORMAL BOILING POINT OF 359 DEGREES C. IT IS AN OILY, CLEAR TO PALE YELLOW LIQUID.

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S:- GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF 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. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 270799 - OTHER THAN ELSEWHERE SPECIFIED; OTHER THAN CREOSOTE OILS. CN CODE 27079999 OTHER THAN ELSEWHERE SPECIFIED TARIC CODE 2707999990 - OTHER THAN ELSEWHERE SPECIFIED ALSO CLASSIFIED IN ACCORDANCE WITH:- NOTE 1A TO CHAPTER 29 (EXCLUSION) HSEN TO HEADING 2707.