Commission Regulation (EC) No 231/2004

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:Distillation (ASTM D 86):at 250 oC: 0at 266 oC: start of distillationat 339 oC (end of distillation): more than 85 % by volumeat 350 oC: more than 85 % by volumeFlash point (Pensky-Martens): Higher than 100 oCInfrared spectroscopy: Aliphatic hydrocarbonsSulphur content (EN ISO 8754): Less than 0,05 % by weightThe preparation can be used as lubricating oil.	271019432710194627101947	Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, additional notes 2(d) and 2(e) to Chapter 27 and the wording of CN codes 2710, 271019. and 27101941.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 27101943, 27101946 and 27101947 (see also the Explanatory notes to the Combined Nomenclature codes 27101971 to 27101999).

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