CLASSIFICATION HAS BEEN DETERMINED IN ACCORDANCE WITH THE FOLLOWING:-
GENERAL INTERPRETATIVE RULES (GIRS):
GIR 1 HAS BEEN USED TO CLASSIFY THIS PRODUCT BY THE TERMS OF HEADING 1006: RICE.
GIR 5B HAS BEEN USED TO IDENTIFY THE TYPE OF PACKAGING.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 1006 30: SEMI-MILLED OR WHOLLY MILLED RICE, WHETHER OR NOT POLISHED OR GLAZED.
CN CODE 1006 30 67: WHOLLY MILLED RICE; PARBOILED; LONG GRAIN; OF A LENGTH/WIDTH RATIO EQUAL TO OR GREATER THAN 3.
TARIC CODE 1006 30 67 11: IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 5 KG; BASMATI RICE FOR DIRECT HUMAN CONSUMPTION.
ALSO CLASSIFIED IN ACCORDANCE WITH:-
ADDITIONAL NOTES
ADDITIONAL NOTE 1 (C) AND (G) TO CHAPTER 10 EXPLAIN WHAT IT DEEMED TO BE 'LONG GRAIN' AND 'WHOLLY MILLED' RICE (RESPECTIVELY).
HARMONISED SYSTEM EXPLANATORY NOTES
THE HSEN (4) TO HEADING 1006 EXPLAINS WHAT 'WHOLLY MILLED RICE' IS; WHILE NOTE (B) TO THE SAME HSEN EXPLAINS WHAT 'PARBOILED' MEANS.