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38.17 - Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02.

This heading covers mixed alkylbenzenes and mixed alkylnaphthalenes obtained by alkylation of benzene and naphthalene. They have fairly long side chains and are not of the kind mentioned in the second part of the text of heading 27.07. Mixed alkylbenzenes are used, inter alia, as solvents, and in the manufacture of surface active agents, lubricants and insulating oils. Mixed alkylnaphthalenes are mainly used for the manufacture of alkylnaphthalene sulphonic acids and their salts.
The heading excludes mixtures of isomers of heading 29.02.
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