Keywords
Summary

Keywords

COMMON CUSTOMS TARIFF - TARIFF HEADINGS - HEADING 10.04 AND SUBHEADINGS 11.02 B I ( A ) 2 ( AA ) AND 11.02 B I ( A ) 2 ( BB ) - CLASSIFICATION OF OAT GRAINS - CRITERIA

Summary

1 . OAT GRAINS WHOSE TIPS HAVE BEEN BROKEN OFF MUST BE CLASSIFIED UNDER SUBHEADING 11.02 B I ( A ) 2 ( AA ) OF THE COMMON CUSTOMS TARIFF .

2 . A CONSIGNMENT OF OATS CONSISTING PARTLY OF CLIPPED AND PARTLY OF UNCLIPPED GRAINS MUST BE CLASSIFIED UNDER SUBHEADING 11.02 B I ( A ) 2 ( AA ) IF THE CLIPPED GRAINS EXCEED 50% BY WEIGHT OF THE TOTAL CONSIGNMENT ; A CONSIGNMENT OF OATS CONSISTING PARTLY OF CLIPPED GRAINS , PARTLY OF UNCLIPPED GRAINS AND PARTLY OF BROKEN-OFF TIPS MUST BE CLASSIFIED UNDER HEADING 10.04 OF THE COMMON CUSTOMS TARIFF IF THE QUANTITY OF BROKEN-OFF TIPS IS NOT NEGLIGIBLE IN RELATION TO THAT OF THE CLIPPED GRAINS .

3 . OAT GRAINS WHICH HAVE MERELY BEEN CLIPPED MUST BE CLASSIFIED UNDER SUBHEADING 11.02 B I ( A ) 2 ( AA ); OAT GRAINS WHICH HAVE UNDERGONE MORE EXTENSIVE HULLING MUST BE CLASSIFIED UNDER SUBHEADING 11.02 B I ( A ) 2 ( BB ).