&&According to the information and sample submitted, the product is described as thin rectangular pieces (14 cm x 3.5 cm) of cooked crispy seaweed. The product is made up of seaweed (85%), palm oil, salt, pepper and a flavor enhancer (0.5%). It is presented in a 36g bag for retail sale.

Clasificación SA

2008.99.90.99

Razonamiento CBSA

&&*** UNDER REVIEW *** Seaweed and other algae are generally covered under Heading 12.12, but only when fresh, chilled, frozen, dried or ground. The product is cooked in oil and is therefore further processed beyond what is allowed under Heading 12.12. Heading 20.08 provides for goods which have been prepared by processes not provided for in earlier Chapters. The Crispy Seaweed meets the terms of the heading, "… other edible parts of plants, otherwise prepared or preserved…, not elsewhere specified or included".***

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