A FRESH ROOT TUBER OF THE GENUS COLOCASIA (EDDOE) IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 28KGS. THE PRODUCT IS IMPORTED IN REEFER CONTAINERS AT 15 DEGREES CELSIUS AND IS FOR HUMAN CONSUMPTION.

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 0714 MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED FROZEN OR DRIED GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL 071490 ARROWROOT, SALEP AND OTHER SIMILAR ROOTS AND TUBERS WITH HIGH STARCH CONTENT: CN CODE 07149011 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 ALSO CLASSIFIED IN ACCORDANCE WITH HARMONISED SYSTEM EXPLANATORY NOTE 0714 COMBINED NOMENCLATURE EXPLANATORY NOTE 0714 POINT 4.