&&Based on the information submitted, the product identified as biodiesel distillation bottoms or “Bioesters”, is the distillation residue from a biodiesel production process. It is described as a high viscosity mixture composed mainly of mono-, di-, and triglycerides and fatty acid methyl esters, with small amounts of free fatty acids, moisture and impurities such as ash, sodium and potassium. The anticipated usage of the product is to be used as a fuel for heating and electricity production.

&&Heading 38.26 provides for biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals. However, this product is the distillation residue of the biodiesel refining process. Further, it is not industrial monocarboxylic fatty acids, acid oils from refining or industrial fatty alcohols of heading 38.23 nor industrial fatty acids of heading 38.24.&&&&Heading 38.25 provides for residual products of the chemical or allied industries, not elsewhere specified or included, specifically subheading 3825.61 for ‘Other wastes from chemical or allied industries mainly containing organic constituents’.&&