THIS SLICED FROZEN TAPIOCA IS CLASSIFED TO COMMODITY CODE 0714109100 IN ACCORDANCE WITH THE FOLLOWING:
GENERAL INTERPRETATIVE RULES
GIR 1 HAS BEEN USED TO CLASSIFY THE SLICED FROZEN TAPIOCA BY THE TERMS OF HEADING 0714 (MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH) 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 - 071410 - MANIOC (CASSAVA).
HARMONISED SYSTEM EXPLANATORY NOTES
EXPLANATORY NOTE TO HEADING 0714 - MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH.
"THIS HEADING COVERS TUBERS AND ROOTS WITH HIGH STARCH OR INULIN CONTENT AND WHICH ARE THEREFORE USED FOR MANUFACTURING FOOD OR INDUSTRIAL PRODUCTS; IT ALSO COVERS SAGO PITH. IN SOME CASES, THE TUBERS AND ROOTS ARE ALSO USED DIRECTLY FOR HUMAN OR ANIMAL CONSUMPTION."
"THE HEADING COVERS THESE PRODUCTS, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS…"
EXCLUSIONS
EXPLANATORY NOTE TO HEADING 0710 - VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN.
"THIS HEADING COVERS FROZEN VEGETABLES WHICH WHEN FRESH OR CHILLED, ARE CLASSIFIED IN HEADINGS 0701 TO 0709."
TERMS OF THE COMBINED NOMENCLATURE
THE SLICED FROZEN TAPIOCA (CASSAVA) MEETS THE DESCRIPTION OF CN CODE 07141091 - "MANIOC (CASSAVA) OF A KIND USED FOR HUMAN CONSUMPTION, IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 28kg, EITHER FRESH AND WHOLE OR WITHOUT SKIN AND FROZEN, WHETHER OR NOT SLICED"