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The heading includes desiccated coconut, that is dried and shredded flesh of coconut, but it excludes copra, the dried flesh of coconut used for the expression of coconut oil and unsuitable for human consumption (heading 12.03).
Subheading Explanatory Note. Subheading 0801.12
This subheading covers only coconuts whose outer fibrous husk (mesocarp) has been partially or completely removed.
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