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This heading covers fresh or chilled potatoes of all kinds (other than sweet potatoes of heading 07.14). The heading includes, inter alia, seed potatoes intended for sowing and new potatoes.

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Subheading Explanatory Note.
Subheading 0701.10
For the purposes of subheading 0701.10, the expression seed covers only potatoes which are regarded by the competent national authorities as intended for sowing.

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