0805.40.40.90 - Pomelo

This HTS classification, 0805.40.40.90, specifically covers pomelos, a type of citrus fruit, when imported or exported during the period from August 1 to September 30, inclusive, of any given year. Pomelos are characterized by their large size, thick rind, and typically sweet, mildly tart flesh. This classification is distinct from other entries within heading 0805.40.40, such as 0805.40.40.10, which exclusively pertains to grapefruit. The distinction is based on the botanical and physical characteristics that differentiate pomelos from grapefruits, even though both fall under the broader category of "Grapefruit and pomelos."

As a leaf node within the HTS, this classification does not have further subdivisions. Therefore, the focus is on the precise identification of pomelos that meet the seasonal entry requirement. Importers and exporters should ensure that the goods being declared are indeed pomelos, readily distinguishable from other citrus fruits by their size, rind thickness, and internal structure. The seasonal restriction is a critical factor for correct classification under this specific subheading, indicating a potentially time-sensitive trade flow for this particular fruit.