0714.90.44.00 - Chinese water chestnuts, not mixed 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 0714.90.44.00, specifically covers Chinese water chestnuts that are presented in a frozen state and are not mixed with any other products. The "Chinese water chestnuts" refer to the edible corms of the plant *Eleocharis dulcis*. For classification purposes, these must be in their pure form, without the addition of other vegetables, roots, or tubers, and must have undergone a freezing process to preserve them.
This category is distinct from its siblings by its precise composition and form. For instance, 0714.90.41.00 covers mixtures containing pea pods and Chinese water chestnuts, while 0714.90.42.00 encompasses other unspecified mixtures that include Chinese water chestnuts. The current classification, 0714.90.44.00, is exclusively for undiluted, frozen Chinese water chestnuts. The sibling category 0714.90.46.00, "Other," would apply to frozen products under the broader heading 0714.90 that do not fit into the more specific descriptions provided.
As this is a leaf node within the HTS, there are no further subdivisions or subcategories directly under 0714.90.44.00. Therefore, classification into this specific code relies entirely on fulfilling the criteria of being pure Chinese water chestnuts, frozen, and not part of any mixture. The primary determinant is the absence of other ingredients.