A MEDIUM CHAIN TRIGLYCERIDE MADE FROM FATTY ACIDS, C8-C10 AND GLYCEROL. THE PRODUCT IS TREATED IN A REACTOR WHICH IS FOR THE ESTERFICATION OF FATTY ACIDS AND GLCEROL TO MCT UNDER PRESSURE AND HEAT. THE PRODUCT IS THEN WASHED AND FILTERED. THE TRIGLYCERIDE CONTENT IS ABOUT 98%. PUT UP FOR SALE IN 950 KILO IBC'S. THE PRODUCT IS USED IN THE FOOD INDUSTRY.

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 1516, ANIMAL OR VEGTABLE FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENTATED, INTER-ESTERFIED, RE-ESTERFIRED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED. GIR 5(B) HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL, 1519620, VEGETABLE FATS AND OILS AND THEIR FRACTIONS. CN CODE: 15162098, OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING. TARIC: 1516209880, OTHER THAN ELSEWHERE SPECIFIED IN THIS HEADING. HARMONISED SYSTEM EXPLANATORY NOTE: NOTE (B) TO 15.16 REFERS.