Annex
United Kingdom
| Description of the goods | Classification(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:
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
- F2