0805.40 - Grapefruit and pomelos:

This HTS category, 0805.40, specifically covers grapefruit and pomelos, which are distinct types of citrus fruit. These fruits are characterized by their large size, thick rind, and often tart to bittersweet flesh. Within Chapter 8 and under the broader heading of "Citrus fruit, fresh or dried," this classification separates grapefruit and pomelos from other common citrus varieties.

Unlike the sibling categories for oranges (0805.10), mandarins and their hybrids (sub-heading missing but implied by 0805.10), and lemons and limes (0805.50), this code focuses exclusively on grapefruit and pomelos. The distinction is based on the botanical identification and common commercial understanding of these fruits, differentiating them by their unique flavor profiles and physical attributes. Other citrus fruits, such as kumquats and citrons, are categorized under 0805.90.

The subcategories within 0805.40 are further refined based on the period of entry. This temporal differentiation suggests that seasonal availability or specific import regulations may apply to grapefruit and pomelos. The subdivisions into August 1 to September 30 (0805.40.40), the month of October (0805.40.60.00), and all other times (0805.40.80) allow for precise tracking and potential tariff adjustments according to specific import windows.