NCS/ARS/CL/10241

You have applied for the Tariff Classification of Fried Onions packaged in 1kg pouch, 6 pouches per carton 

PRODUCT ANALYSIS

The fried onions, as depicted in your supporting documents, are finely chopped into small pieces and exhibit a golden-brown color. They are coated in batter, possess a mild roasted onion flavor, and have a slightly fatty texture. According to the ingredient list, the product is composed of onions, palm oil, wheat flour, and salt.

Tariff Analysis

Classification in the Harmonized System Nomenclature and the ECOWAS Common External Tariff are guided by the legal provisions of the General Interpretative Rules. The General Rules of Interpretation (1) states inter alia that classification shall be determined by the terms of the heading and any relative section, chapter or subheading notes.

For the purpose of this classification, two tariff headings are considered:

Heading 0703 – "Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled", and

Heading 2005 – "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06."

The fried onions intended for importation are neither fresh nor chilled. Instead, they have been peeled, chopped, coated in batter, seasoned, and deep-fried in palm oil. These processing steps exclude the product from classification under Heading 0703.

Furthermore, the product has not been preserved using vinegar or acetic acid, nor is it frozen, thereby meeting the conditions set out under Heading 2005.

Accordingly, based on the relevant legal provisions and the supporting documentation provided, the appropriate tariff classification for the fried onions is 2005.99.00.00 – "Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen" – at a 20% rate of duty and 0% VAT under the ECOWAS CET 2022–2027.

Legal Justification

GIR 1 & 6