0801.32.00.00 - Shelled 🖩
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 | 4.4¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers cashew nuts that have been removed from their shells. The process of shelling separates the edible kernel from the hard outer shell, making the product ready for consumption or further processing. This category encompasses cashew nuts that are presented in their shelled form, regardless of whether they have undergone additional treatments such as roasting, salting, or flavoring.
This specific classification is distinguished from its sibling category, HTS 0801.31.00.00, which covers cashew nuts that are still contained within their shells. The primary criterion for differentiation lies in the physical state of the cashew nut; this classification applies only after the shell has been removed.
As a leaf node in the HTS structure, HTS 0801.32.00.00 does not have further subdivisions. Therefore, classification within this code is determined solely by whether the product is identified as a shelled cashew nut. Examples of goods that would fall under this code include raw shelled cashew kernels, roasted shelled cashews, and seasoned shelled cashews.