Re-esterified vegetable oil based on palm kernal and coconut fatty acids. Manufactured by the chemical reaction together of capric and caprylic (C8/C10) fatty acids derived from palm kernal and coconut oil with glycerol derived from palm oil. The crude product is fully refined and deodourised. Used as a food grade lubricant, flavour carrier and in high energy nutrition applications. Put up in immediate packings exceeding 1 kg.

Classification is determined by the interpretation of general rules 1 and 6 of the combined nomenclature and the terms of heading 1516 and subheading 151620.