Classification opinions
… 27 : petroleum jellies, petroleum waxes, petroleum bitumens and petroleum oils (headings 27.12, 27.13 and 27.10). N.B. : The Annex to the present Opinion … (a) Less than 30 °C ( Oils ). (b) Not less than 30 °C. (See under (ii).) (ii) Products specified at (i) (b) above, …