0804.40.00 - Avocados

This HTS category, 0804.40, specifically classifies fresh or dried avocados. Avocados are distinct from other fruits in Chapter 8 due to their unique botanical characteristics and culinary uses. While the parent heading 0804 covers a range of fruits including dates, figs, pineapples, guavas, mangoes, and mangosteens, this subdivision isolates avocados for specific tariff treatment. The primary distinction lies in the fruit itself – avocados are recognized by their creamy texture, pear-like shape, and a single large seed, differentiating them from the fibrous flesh of pineapples or the segmented structure of figs.

Within this category, a further distinction is made to accommodate the specific market demands and agricultural nuances of avocados. The subcategory under 0804.40.00.30 (although not explicitly provided in the sibling/subcategory list, implied by the structure) is designated for Hass avocados and those determined by the Secretary of Agriculture to be Hass-like. This reflects the significant commercial importance of the Hass variety and its specific attributes.

The remaining avocados, not fitting the criteria for the Hass or Hass-like designation, are classified under the "Other" subcategory, 0804.40.00.90. This serves to capture all other varieties of fresh or dried avocados that do not meet the specific requirements for the more narrowly defined classification, ensuring comprehensive coverage within the avocado classification.