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 2710 - PETROLEUM OIL AND OILS OBTAINED FROM BITUMINOUS MATERIALS, (OTHER THAN CRUDE) AND PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70 % OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 271019 - OTHER THAN LIGHT OILS AND PREPARATIONS
CN CODE 27101929 - MEDIUM OILS; OTHER THAN ELSEWHERE SPECIFIED
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSEN'S TO HEADING 2710, I (C), (2)