1. Potato wafers fall under H. 20.01—

The process of manufacture of Potato Wafers is as follows:—

"Potato slices are fried in edible oil, then salted and packed in printed plastic pouches (or other unit containers)."

Potato Wafers are thus preparations of vegetables and would be appro-priately classifiable under H. 20.01 in view of Note 1 of Chapter 20. They would not fall under SH. 1101.90. 1988 (15) ECR 44C