MEXICAN GUAYABA FRUIT ROLL FILLED WITH MEXICAN CARAMEL AND PECAN NUTS. THE METHOD OF MANUFACTURING INVOLVES BAKING THE GUAYABA PASTE AND THEN ROLLING IT AND FILLING IT WITH THE CARAMEL AND PECAN NUTS. IT IS PACKED IN PLASTIC WRAPPERS AND PACKED IN CARTON CASES CONTAINING SIX ROLLS.

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 2008: FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE SPECIFIED OR INCLUDED. GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL, 200899: OTHER, INCLUDING MIXTURES OTHER THAN THOSE OF SUBHEADING 200819. CN CODE: 20089967: NOT CONTAINING ADDED SPIRIT, CONTAINING ADDED SUGAR, IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 1KG, OTHER THAN ELSEWHERE SPECIFIED OR INCLUDED. TARIC CODE: 2008996799: OTHER THAN ELSEWHERE SPECIFIED OR INCLUDED. ALSO CLASSIFIED IN ACCORDANCE WITH:- ADDITIONAL NOTE 3 TO CHAPTER 20 REFERS. HSEN NOTE (6) TO 2008 REFERS.