1006.30.90.59 - Basmati

This classification covers Basmati rice, which falls under the broader category of semi-milled or wholly milled rice. Basmati is a distinct variety of long-grain rice known for its characteristic aroma and slender grains that elongate when cooked. This specific subheading is for Basmati rice that is not categorized under other more specific "other" subheadings within the long-grain category.

The key distinction for this subheading lies in the specific varietal identification of "Basmati." While other subheadings at this level, such as "Jasmine" (1006.30.90.57), also identify specific aromatic long-grain rice varieties, this entry is exclusively for Basmati. The "Other" subheading (1006.30.90.61) at this level would encompass any remaining long-grain, semi-milled or wholly milled rice that does not fit the specific description of Basmati or Jasmine.

As a leaf node, this classification does not have further subcategories. Therefore, the classification decision hinges on accurately identifying the rice as Basmati, based on its varietal characteristics and typical trade descriptions, and ensuring it meets the criteria for semi-milled or wholly milled, long-grain rice.