&&According to the information and sample submitted, the product is a thin sheet of roasted seaweed of the type used to make sushi. It is approximately 21 cm x 20 cm and is put for retail sale in a 27 g package containing 10 sheets.

Classification SH

2008.99.90.99

Raisonnement de l'ASFC

&&Seaweed and other algae are generally covered under Heading 12.12, but only when fresh, chilled, frozen, dried or ground. The product is roasted 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 Roasted Seaweed Sheet meets the terms of the heading, “… other edible parts of plants, otherwise prepared or preserved…, not elsewhere specified or included”.

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