INTER ESTERIFIED VEGETABLE FAT WHICH IS USED AS AN INTERMEDIATE IN THE MAKING OF CONFECTIONERY AND DAIRY PRODUCTS. THE FAT IS BASED ON PALM OIL. THE FAT HAS UNDERGONE THE FOLLOWING PROCESSES: FRACTIONATION, INTER ESTERIFICATION AND REFINING BUT IS NOT FURTHER PROCESSED.CONTAINING LESS THAN 50 % BY WEIGHT OF FREE FATTY ACIDS AND EXCLUDING PALM KERNEL, ILLIPE, COCONUT, COLZA, RAPESEED OR COPAIBA OILS.

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 VEGETABLE FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER-ESTERIFIED, RE-ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 151620 VEGETABLE FATS AND OILS AND THEIR FRACTIONS. CN CODE 15162096 OTHER OILS CONTAINING LESS THAN 50 % BY WEIGHT OF FREE FATTY ACIDS AND EXCLUDING PALM KERNEL, ILLIPE, COCONUT, COLZA, RAPESEED OR COPAIBA OILS. TARIC CODE 1516209690 OTHER THAN JOJOBA OIL, HYDROGENATED AND INTERESTERIFIED, WITHOUT ANY FURTHER CHEMICAL MODIFICATION AND NOT SUBJECTED TO ANY TEXTURISATION PROCESS. ALSO CLASSIFIED IN ACCORDANCE WITH: GENERAL NOTE TO CHAPTER 15. HSEN (B) TO HEADING 1516.