THE PRODUCT IS A RETAIL PACK OF SHELLED WALNUT HALVES. THE NUTS ARE READY TO EAT, AND HAVE NOT BEEN FURTHER PREPARED OR PRESERVED. THE ARE PACKAGED IN A BAG, CONTAINING A NET WEIGHT OF 1.36 KG.

THESE WALNUTS ARE CLASSIFIED TO COMMODITY CODE 0802320000 IN ACCORDANCE WITH THE FOLLOWING : GENERAL INTERPRETATIVE RULES (GIRs) GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF THE HEADING 0802. GIR 5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT, (SEALED PLASTIC BAGS). GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. SECTION AND CHAPTER NOTES THE GENERAL NOTES TO CHAPTER 8 STATES " FRUIT AND NUTS OF THIS CHAPTER MAY BE WHOLE, SLICED, CHOPPED, SHREDDED, STONED, PULPED, GRATED, PEELED OR SHELLED." HARMONISED SYSTEM EXPLANATORY NOTES (HSENs) THE HSENs TO SUBHEADING 08.02 STATE : "OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED." "THE PRINCIPAL NUTS OF THIS HEADING ARE ALMONDS (SWEET OR BITTER), HAZELNUTS OR FILBERTS, WALNUTS, CHESTNUTS (CASTANEA SPP.), PISTACHIOS, MACADAMIA NUTS, PECANS AND PIGNOLIA NUTS (SEEDS OF THE PINUS PINEA)." "THIS HEADING ALSO COVERS ARECA (BETEL) NUTS USED CHIEFLY AS A MASTICATORY, COLA (KOLA) NUTS USED BOTH AS A MASTICATORY AND AS A BASE IN THE MANUFACTURE OF BEVERAGES, AND AN EDIBLE, NUTLIKE , SPINY-ANGLED FRUIT OF THE SPECIES TRAPA NATANS, SOMETIMES REFERRED TO AS A WATER CHESTNUT."