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 2008.
GIR 5B HAS BEEN USED AS THE GOODS ARE PACKAGED IN NORMAL PACKING FOR TRANSPORT; A 57G BAG.
GIR 6 HAS BEEN USED TO CLASSIFY THE GOODS TO SUBHEADING LEVEL. 200819 - OTHER THAN GROUND NUTS
CN CODE 20081993 - IN IMMEDIATE PACKINGS OF A NET CONTENT NOT EXCEEDING 1KG.ROASTED NUTS, ALMONDS AND PISTACHIOS
TARIC CODE 2008199380 - OTHER THAN PISTACHIOS
HARMONISED SYSTEM EXPLANATORY NOTES (HSENs)
THE HSENs TO HEADING 20.08 STATES "THIS HEADING COVERS FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, WHETHER WHOLE, IN PIECES OR CRUSHED, INCLUDING MIXTURES THEREOF, PREPARED OR PRESERVED OTHERWISE THAN BY ANY OF THE PROCESSES SPECIFIED IN OTHER CHAPTERS OR IN THE PRECEDING HEADINGS OF THIS CHAPTER.
IT INCLUDES, INTER ALIA :
(1) ALMONDS, GROUND-NUTS, ARECA (OR BETEL) NUTS AND OTHER NUTS, DRY-ROASTED, OIL-ROASTED OR FAT-ROASTED, WHETHER OR NOT CONTAINING OR COATED WITH VEGETABLE OIL, SALT, FLAVOURS, SPICES OR OTHER ADDITIVES."