CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRS):
GIR 1 HAS BEEN USED TO CLASSIFY BY THE TERMS OF HEADING 3403 - LUBRICATING PREPARATIONS (INCLUDING CUTTING-OIL PREPARATIONS, BOLT OR NUT RELEASE PREPARATIONS, ANTI-RUST OR ANTI-CORROSION PREPARATIONS AND MOULD-RELEASE PREPARATIONS, BASED ON LUBRICANTS) AND PREPARATIONS OF A KIND USED FOR THE OIL OR GREASE TREATMENT OF TEXTILE MATERIALS, LEATHER, FURSKINS OR OTHER MATERIALS, BUT EXCLUDING PREPARATIONS CONTAINING, AS BASIC CONSTITUENTS, 70% OR MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 340319 - CONTAINING PETROLEUM OILS OR OILS OBTAINED FROM BITUMINOUS MATERIALS
CN CODE 34031910 - OTHER; CONTAINING 70% OR MORE BY WEIGHT OF PETROLEUM OILS OR OF OILS OBTAINED BY BITUMINOUS MATERIALS BUT NOT AS A BASIC CONSTITUENT
ALSO CLASSIFIED IN ACCORDANCE WITH:
HSENS TO 34.03(A)
CNENS TO 3403