A LUBRICATING HEAVY OIL. 100% HYDROCARBON. REFINED AND HYDROTREATED. A 95-100% DISTILLATE (PETROLEUM) HYDROTREATED HEAVY PARAFFINIC. FOR PROFESSIONAL AND INDUSTRIAL USE.

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 2710: PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; 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 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 271019: PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS (OTHER THAN CRUDE) AND 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, OTHER THAN THOSE CONTAINING BIODIESEL AND OTHER THAN WASTE OILS; OTHER; HEAVY OILS. CN CODE 27101999: LUBRICATING OILS, OTHER OILS; FOR OTHER PURPOSES. TARIC CODE 2710199990: OTHER LUBRICATING OILS AND OTHER OILS; OTHER. ALSO CLASSIFIED IN ACCORDANCE WITH: ADDITIONAL NOTE 2(D) TO CHAPTER 27 REFERS. HSEN TO HEADING 2710 REFERS.