0805 - Citrus fruit, fresh or dried:
Sub-classifications
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0805 1000
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0805 1000 20
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0805 40
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0805 9001 00
Overview
Heading 0805 of the Harmonized Tariff Schedule (HTS) encompasses a variety of fresh or dried citrus fruits. This broad category includes universally recognized fruits such as oranges, lemons, limes, grapefruits, and mandarins. The classification applies to these fruits in their natural state, whether they are consumed fresh or have undergone a drying process, which typically involves the removal of moisture to preserve them for longer periods.
This chapter, Chapter 8, is dedicated to edible fruits and nuts, as well as certain kinds of peel of citrus fruit or melons. Within this chapter, heading 0805 specifically isolates citrus fruits from other fruits, such as berries (heading 0810) or apples and pears (heading 0808). It also distinguishes these fruits from their dried counterparts classified under heading 0813, which covers dried fruits generally.
Subheading 0805.10.00 specifically enumerates oranges. The subsequent subheadings further differentiate within the broader citrus family. For instance, 0805.20 covers mandarins and their hybrids, while 0805.40 addresses grapefruit and pomelos. Lemons and limes are detailed under 0805.50, and a residual category, 0805.90, captures other citrus varieties like kumquats, citrons, and bergamots. This granular subdivision allows for precise tariff application based on the specific type of citrus fruit being imported or exported.