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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.
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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