Classification has been determined in accordance with the following:
General Interpretative Rules (GIRs):
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 - 271019 - Other than light oils and preparations
CN code - 27101981 - Heavy oils - Lubricating oils; other oils - For other purposes - Motor oils, compressor lube oils, turbine lube oils
Note 2 to chapter 27
Harmonized System Explanatory Notes (HSENs)- Notes (c) to heading 2710