&&This product is a ready-to-eat snack of mechanically pitted black olives each in a thin, individual paprika seasoned coating of rice-flour made crunchy through baking. It is sold for retail in bags of 60 grams.

&&Under the Customs Tariff, olives are considered a Chapter 7 vegetable. The product itself however is excluded therefrom by said Chapter’s General Explanatory Notes:&&&&whether fresh, chilled, frozen (uncooked or cooked by steaming or boiling in water), provisionally preserved or dried (including dehydrated, evaporated or freeze-dried).&&&&As olives coated in rice-flour, seasoned with paprika, and baked, the good at issue is excluded from Chapter 7 and better defined as a “preparation” under the Customs Tariff.&&&&This product cannot be a “preparation” of rice-flour under Chapter 11, as it consists mainly of olives (which are vegetables) and said Chapter’s Legal Note 1(d) states:&&&&This Chapter does not cover:&&&&(d) Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05&&&&This product is thus a “preparation” of vegetables under Chapter 20, which covers “Preparations of vegetables, fruit, nuts or other parts of plants”.&&