CLASSIFICATION IS 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 1513 - COCONUT (COPRA), PALM OIL AND FRACTIONS THEROF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIES.
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 151311 - COCONUT (COPRA), PALM OIL AND FRACTIONS: CRUDE OIL
CN CODE 15131110 - CRUDE OIL FOR TECHNICAL OR INDUSTRIAL USES OTHER THAN THE MANUFACTURE OF FOODSTUFFS FOR HUMAN CONSUMPTION
ALSO CLASSIFIED IN ACCORDANCE WITH
HSENS 1513 (A) REFER