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 2710 19 - LUBRICATING OILS
CN CODE 271019 81 - FOR OTHER PURPOSES.
ALSO CLASSIFIED IN ACCORDANCE WITH:
NOTE A 6 TO THE HSEN'S OF HEADING 2710 REFERS.
THE CNEN'S TO HEADING 27101971 TO 27101999 REFERS.