THIS GRANULATED GARLIC IS CLASSIFIED TO COMMODITY CODE 0712 90 90 10 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES
GIR1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 0712 AND ANY RELEVANT SECTION AND CHAPTER NOTES.
GIR5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT (JAR WITH LID).
GIR6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL.
CUSTOMS NOMENCLATURE SECTION & CHAPTER NOTES
NOTE 3 TO CHAPTER 7 STATES:
"HEADING 0712 COVERS ALL DRIED VEGETABLES OF THE KINDS FALLING IN HEADINGS 0701 TO 0711, OTHER THAN:
(A) DRIED LEGUMINOUS VEGETABLES, SHELLED (HEADING 0713);
(B) SWEETCORN IN THE FORMS SPECIFIED IN HEADINGS 1102 TO 1104;
(C) FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES (HEADING 1105);
(D) FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713 (HEADING 1106)."
FRESH GARLIC WOULD BE CLASSIFIED UNDER HEADING 0703; THEREFORE GARLIC WHICH HAS BEEN DRIED AND GRANULATED IS CLASSIFIED UNDER HEADING 0712.
HARMONISED SYSTEM EXPLANATORY NOTES
GENERAL NOTE TO CHAPTER 7 EXPLAINS THAT DRIED VEGETABLES WHICH ARE ALSO USED AS FLAVOURINGS ARE CLASSIFIED HERE:
"THIS CHAPTER COVERS VEGETABLES, INCLUDING THE PRODUCTS LISTED IN NOTE 2 OF THIS CHAPTER, WHETHER FRESH, CHILLED, FROZEN (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), PROVISIONALLY PRESERVED OR DRIED (INCLUDING DEHYDRATED, EVAPORATED OR FREEZE-DRIED). IT SHOULD BE NOTES THAT SOME OF THESE PRODUCTS WHEN DRIED AND POWERED ARE SOMETIMES USED AS FLAVOURING MATERIALS BUT NEVERTHELESS REMAIN CLASSIFIED IN HEADING 0712."
THIS IS REPEATED IN THE HSEN TO HEADING 0712:
"THIS HEADING COVERS VEGETABLES OF 0701 TO 0709 WHICH HAVE BEEN DRIED (INCLUDING DEHYDRATED, EVAPORATED OR FREEZE-DRIED) I.E. WITH THEIR NATURAL WATER CONTENT REMOVED BY VARIOUS PROCESSES. THE PRINCIPAL KINDS OF VEGETABLES TREATED IN THIS WAY ARE POTATOES, ONIONS, MUSHROOMS, WOOD EARS (AURICULARIA SPP), JELLY FUNGI (TREMALLA SPP), TRUFFLES, CARROTS, CABBAGE AND SPINACH. THEY ARE USUALLY PREPARED IN STRIPS OR SLICES, EITHER OF ONE VARIETY OR MIXED (JULIENNE).
THE HEADING ALSO COVERS DRIED VEGETABLES, BROKEN OR POWDERED, SUCH AS ASPARAGUS, CAULIFLOWER, PARSLEY, CHERVIL, ONION, GARLIC, CELERY, GENERALLY USED AS FLAVOURING MATERIALS OR IN THE PREPARATION OF SOUPS."