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Annex

United Kingdom

Original text. Later amendments are not shown.

Description of the goodsClassification(CN code)Reasons
(1)(2)(3)

Yellow, oily, liquid preparation containing by weight 70 % or more of petroleum oils and containing additives. The product has the following characteristics:

  • Distillation (ASTM D 86):

    • at 250 oC: 0

    • at 266 oC: start of distillation

    • at 339 oC (end of distillation): more than 85 % by volume

    • at 350 oC: more than 85 % by volume

  • Flash point (Pensky-Martens): Higher than 100 oC

  • Infrared spectroscopy: Aliphatic hydrocarbons

  • Sulphur content (EN ISO 8754): Less than 0,05 % by weight

The preparation can be used as lubricating oil.

F12710 19 43

2710 19 46

2710 19 47

Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, F2additional notes 2(d) and 2(e) to Chapter 27 and the wording of CN codes 2710, 2710 19. and 2710 19 41.

Since ‘heavy oils’ according to the definition in additional note 2(d) to Chapter 27 comprises oils and preparations, the term ‘gas oils’ according to the definition in additional note 2(e) to Chapter 27 also comprises oils and preparations.

The product cannot be classified as a lubricant since it fulfils the provisions of additional notes 2(d) and 2(e) to Chapter 27. It is therefore to be classified as a gas oil of CN codes 2710 19 43 , 2710 19 46 and 2710 19 47 (see also the Explanatory notes to the Combined Nomenclature codes 2710 19 71 to 2710 19 99).

Annotations

Textual amendments

F1

Substituted by Commission Implementing Regulation (EU) No 441/2013 of 7 May 2013 amending or repealing certain regulations on the classification of goods in the Combined Nomenclature.

F2

Substituted by Commission Regulation (EC) No 1179/2009 of 26 November 2009 amending or repealing certain regulations on the classification of goods in the Combined Nomenclature.