0714 90 90 — Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith: other: other

0714 Manioc, arrowroot, salep, earth pear, or Jerusalem artichoke, sweet potatoes, or batata, and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whole or sliced or in the form of pellets; sago pith: 0714 10 – Manioc (cassava) 0714 20 – Sweet potatoes, or batata 0714 30 – Yams (Dioscorea spp.) 0714 40 – Taro (Colocasia spp.) 0714 50 – Yautia (Xanthosoma spp.) 0714 90 – Other

This heading includes tubers and root vegetables with high starch and inulin content, which are referred to in the food industry and in the manufacture of industrial products; this heading also includes the core of the sago palm. In some cases, tubers and root vegetables are used directly for food and animal feed. This heading covers such products, fresh, chilled, frozen or dried, whole or sliced, or in the form of pellets, made either of pieces (e.g. shavings) of root vegetables and tubers, or of their fine and coarse flour of grinding or powder of heading 1106. The granules are obtained either directly by pressing, or with the addition of a binder material (melasses, concentrated sulfite alkalis, etc.); the amount of binder material should not exceed 3 wt.%. Cassava granules may be crushed but are included in this heading provided they are identifiable as such. The crushed cassava pellets can be identified by their physical characteristics, for example, by the heterogeneous particles and debris of cassava pellets, their brownish color with black spots, pieces of fiber visible to the naked eye, and by the small amount of sand or silica left in them. In addition to the tubers and root vegetables mentioned above (manihot esc ulenta, sweet potatoes (Ipomoea batatas), this heading also includes edible tubers of plants of the species Eleocharis dulcis or Eleocharis tuberosa, known as Chinese water nut.

71The products of this heading prepared by another method are classified in other groups, for example, fine and coarse flour and powder (heading 1106), starch (heading 1108) and tapioca (heading 1903). This heading also excludes live bulbs of georges (heading 0601) and fresh or dried potatoes (heading 0701 or 0712, respectively).

Notes

English text as published in Annex I to Regulation (EU) 2021/1832 (Combined Nomenclature). The EAEU tariff and the EU nomenclature copy these notes from the same convention. For a Russian declaration the binding version is the Russian one: Annex to Decision No 80 of the EEC Council of 14 September 2021.

1. This chapter does not cover forage products of heading 1214.

2. In headings 0709 to 0712, the word ‘vegetables’ includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweetcorn (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 0712 covers all dried vegetables of the kinds falling in headings 0701 to 0711, other than:

(a) dried leguminous vegetables, shelled (heading 0713);

(b) sweetcorn in the forms specified in headings 1102 to 1104;

(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 1105);

(d) flour, meal and powder of the dried leguminous vegetables of heading 0713 (heading 1106).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading 0904).

5. Heading 0711 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.