COCONUT OIL THE PRODUCT IS COCONUT OIL WHICH IS A HIGHLY SATURATED OIL THAT IS EXTRACTED FROM RAW OR DRIED COCONUT KERNELS. AT ROOM TEMPERATURE IT IS SOLID BUT SOFTENS OR MELTS WHEN HEATED. IT CAN BE USED IN COOKING OR APPLIED DIRECTLY TO THE HAIR OR ONTO THE SKIN, TO AID IN THE TREATMENT OF ECZEMA OR AS A MOISTURIZER. THE COCONUT OIL WILL BE IN PACKINGS OF SOLID FORM NOT EXCEEDING 1KG AND PACKED IN A BOX.

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 1513 - COCONUT (COPRA), PALM OIL AND FRACTIONS THEROF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIES. GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING: BOXED GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 151311 - COCONUT (COPRA) OIL AND FRACTIONS: CRUDE OIL OTHER THAN FOR TECHNICAL OR INDUSTRIAL USES OTHER THAN THE MANUFACTURE OF FOODSTUFFS FOR HUMAN CONSUMPTION CN CODE 15131191 - IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 1KG ALSO CLASSIFIED IN ACCORDANCE WITH: ADDITIONAL NOTES (A) AND (B) HSENS 1513 (A) REFER