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 2707 - OILS AND OTHER PRODUCTS OF THE DISTILLATION OF HIGH TEMPERATURE COAL TAR; SIMILAR PRODUCTS IN WHICH THE WEIGHT OF THE AROMATIC CONSTITUENTS EXCEEDS THAT OF THE NON-AROMATIC CONSTITUENTS.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 270799 - OTHER THAN ELSEWHERE SPECIFIED; OTHER THAN CREOSOTE OILS.
CN CODE 27079980 - PHENOLS
TARIC CODE 2707998010 - MIXTURE OF XYLENOL-ISOMERS AND ETHYL PHENOL-ISOMERS, WITH A TOTAL XYLENOL CONTENT BY WEIGHT OF 62% OR MORE BUT LESS THAN 95%
ALSO CLASSIFIED IN ACCORDANCE WITH:-
HSEN TO HEADING 2707.
CNEN TO 27079980