0804.50.40 - If entered during the period from September 1, in any year, to the following May 31, inclusive
Sub-classifications
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0804 5040 45
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0804 5040 55
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0804 5040 65
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0804 5040 75
Overview
This HTS classification pertains to fresh guavas, mangoes, and mangosteens imported into the customs territory. It specifically covers these fruits when they are entered during the period from September 1st of any given year through to May 31st of the following year, inclusive. This temporal condition is a critical factor in determining the correct classification for these tropical fruits.
This category is distinct from its sibling, 0804.50.60, which covers the same fruits (guavas, mangoes, and mangosteens) if they are entered at any other time of the year. Therefore, the timing of the import is the sole differentiating factor between these two sibling classifications. Importers must carefully consider the entry date to ensure accurate declaration.
Within this specific seasonal classification, further subdivisions exist to distinguish between different types of fruits. Subcategories will differentiate between mangoes, mangosteens, and other unspecified fruits that fall under the broader description of guavas, mangoes, and mangosteens. This allows for a more granular classification based on the specific type of fruit being imported during this defined period.