WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, cbilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. 07 14.10 - Manioc (cassava) 0714.20 - Sweet potatoes - Yams (Dioscorea spp.) 0714.40 - Taro (Colocasia spp.) 0714.50 - Yautia (Xanthosoma spp.) 0714.90 - Other 0714.30 This heading covers tubers and roots with high starch or inulin content and which are therefore used for manufacturing food or industrial products; it also covers sago pith. In some cases, the tubers and roots are also used directly for human or animal consurnpbon. The headin covers these products, fresh, chilled, fiozen or dried, whether or not sliced or in the form of pe lets made either from pieces (e.g., chi s) of the roots or tubers of this heading or from thelr flours, meals or owders of heading 11. 6. The pellets are produced either directly by compression or by the a dition of a binder (molasses, concentrated sulphite lyes, etc.); the roportion of added binder may not exceed 3 % by weight. Manioc ellets may be disintegrated, remain classified here rovided that they are idenhfiable as The disinte ated manioc pellets can be identified y observing their hysical characteristics, e.g., non- omogeneous particles with broken pieces of manioc pellets,$rownish colour with black spots, pieces of fibre visible to the naked eye and a small quantity of sand or silica left in. k &11 P g sue%. T In addition to the tubers and roots specifically mentioned in the heading text (manioc (Manihot esculenta , sweet potatoes (Ipomoea batatas), etc.), the heading includes the edible tuber of the s ecies leocharis dulcis or Eleocharis tuberosa, commonly known as the Chinese water c estnut. fl d Products of this heading which are otherwise repared fall in other Chapters, e.g., flour, meal and powder l!i tapioca (heading 19.03). (heading 11.06), starches (heading 11.08) an The heading also excludes live dahlia tubers (heading 06.01), and potatoes, h s h or dried (heading 07.01 or 07.12, respectively).
Notes. 1.- This Chapter does not cover forage products of heading 12.14. 2.- In headings 07.09, 07.10, 07.11 and 07.12 the word “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana). 3.- Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than : (a) dried leguminous vegetables, shelled (heading 07.13); (b) sweet corn in the forms specified in headings 11.02 to 11.04; (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); (d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06). 4.- However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). 5.- Heading 07.11 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.