CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES (GIRS)
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 2710 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; WASTE OILS
GIR 5 (B) HAS BEEN USED TO IDENTIFY THE PACKAGING
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 271019 GAS OILS
CN CODE 27101943 FOR OTHER PURPOSES, WITH A SULPHUR CONTENT NOT EXCEEDING 0.001% BY WEIGHT.
ALSO CLASSIFIED IN ACCORDANCE WITH:
SECTION AND CHAPTER NOTES
CHAPTER 27 ADDITIONAL NOTES 2 (D) AND (E).
HARMONISED SYSTEM EXPLANATORY NOTES (HSENS)
HSENS TO HEADING 2710 NOTE (I) (A) (4).