SHREDDED FROZEN COCONUT. FRESH COCONUT IS WASHED, THE SHELL AND SKIN ARE THEN REMOVED. NEXT, THE COCONUT IS WASHED, SHREDDED AND FROZEN. NO SUGAR IS ADDED . PACKAGED IN 400g PACKS (24 PACKS IN A CARTON).

THIS SHREDDED FROZEN COCONUT IS CLASSIFED TO COMMODITY CODE 0811908500 IN ACCORDANCE WITH THE FOLLOWING: GENERAL INTERPRETATIVE RULES GIR 1 HAS BEEN USED TO CLASSIFY THE SHREDDED FROZEN COCONUT BY THE TERMS OF HEADING 0811 (FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER) AND ANY RELEVANT SECTION AND CHAPTER NOTES GIR 5(b) HAS BEEN USED TO INCLUDE THE PACKING. GIR 6 HAS BEEN USED TO CLASSIFY TO SUBHEADING LEVEL SECTION NOTES AND CHAPTER NOTES ADDITIONAL NOTE 3 TO CHAPTER 08 "FOR THE PURPOSES OF SUBHEADINGS 0811 90 11, 0811 90 31, 0811 90 85, 0812 90 70 AND 0813 50 31, 'TROPICAL NUTS' MEANS COCONUTS, CASHEW NUTS, BRAZIL NUTS, ARECA (OR BETEL), COLA AND MACADAMIA NUTS." HARMONISED SYSTEM EXPLANATORY NOTES EXPLANATORY NOTE TO HEADING 0811 - FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER "THIS HEADING APPLIES TO FROZEN FRUIT AND NUTS WHICH, WHEN FRESH OR CHILLED, ARE CLASSIFIED IN THE PRECEDING HEADINGS OF THIS CHAPTER."