WASTE PALM OIL WITH A WASTE OIL CONTENT OF 91%. IT ALSO CONTAINS 5% FREE FATTY ACID, 2% MOISTURE AND 2% IMPURITIES. HAS AN IODINE VALUE OF 51 PARTS PER MILLION. THE PRODUCT CONTAINS NO ANIMAL FATS. THE OIL WAS PREVIOUSLY BOILED AND USED AS COOKING OIL. THE WASTE OIL IS INTENDED TO BE USED AS HEATING OIL IN GARAGES AND A DOMESTIC ENVIRONMENT

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 1518 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING NO. 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED. CN CODE 15180091 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF HEADING NO. 1516. TARIC CODE 1518009180 OTHER THAN BLENDS CONTAINING BY WEIGHT 20 % OR LESS OF FATTY-ACID MONO-ALKYL ESTERS AND/OR PARAFFINIC GASOIL OBTAINED FROM SYNTHESIS AND/OR HYDRO-TREATMENT, OF NON-FOSSIL ORIGIN. ALSO CLASSIFIED IN ACCORDANCE WITH: GENERAL NOTE TO CHAPTER 15. HSEN NOTE (A) TO HEADING 1518.