UNDENATURED ELUBO (YAM (DIODCOREA) FLOUR) . TUBERS OF YAM ARE DRIED OUT AND GROUND TO GET A FINE FLOUR WHICH LAST FOR A LONG PERIOD. THIS FOOD ITEM IS PACKED IN BAGS OF VARIOUS SIZES TO SELL

CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:- GENERAL INTERPRETATIVE RULES (GIR)S:- GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 1106, FOR FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF HEADING 0713, OF SAGO OR OF ROOTS OR TUBERS OF HEADING 0714. CN CODE 11062090 FOR SAGO , OR ROOTS OF TUBERS OF HEADING 0714. OTHER THAN DENATURED. ALSO CLASSIFIED IN ACCORDANCE WITH SECTION 11-1106 HSENS NOTE (B) TO 1106.