0801.12.00.00 - In the inner shell (endocarp) 🖩
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 | 7.7¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 0801.12.00.00, specifically classifies coconuts that are presented in their inner shell, also known as the endocarp. This designation is crucial for customs purposes as it denotes a specific stage of processing for the coconut. These are whole coconuts that have not been further processed beyond the removal of the outer husk.
It is important to distinguish this category from its sibling, 0801.11.00.00, which covers desiccated coconuts. Desiccated coconuts are finely grated or shredded coconut meat that has had most of its moisture removed. In contrast, 0801.12.00.00 applies to the coconut in a more natural, whole state, still encased within its hard inner shell. The other sibling, 0801.19.01, is a residual category for other forms of coconuts not specifically provided for elsewhere.
As this is a leaf node, there are no further subcategories under this specific HTS code. Classification under 0801.12.00.00 is therefore final for coconuts presented in their inner shell, fresh or dried, whether or not shelled or peeled (referring to the removal of the outer husk). This ensures precise tariff treatment based on the physical presentation of the product.