THIS COFFEE ESSENTIAL OIL IS CLASSIFIED TO COMMODITY CODE 3301294100 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIR)
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 3301.
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
HARMONISED SYSTEM EXPLANATORY NOTES
CHAPTER 33 GENERAL NOTES. THE ESSENTIAL OILS AND EXTRACTED OLERESINS OF HEADING 3301 ARE ALL EXTRACTED FROM PLANT MATERIALS. THE METHOD OF EXTRACTION USED DETERMINES THE TYPE OF PRODUCT OBTAINED. FOR EXAMPLE, ACCORDING TO WHETHER THE STEAM DISTILLATION OR AN ORGANIC SOLVENT PROCESS IS EMPLOYED, CERTAIN PLANTS CAN GIVE EITHER AN ESSENTIAL OIL OR AN EXTRACTED OLERESIN.
CHAPTER 33 HEADING 3301 ESSENTIAL OILS AR OBTAINED BY VARIOUS PROCESSES SUCH AS STEAM DISTILLATION.