0805.50 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):

This HTS category, 0805.50, specifically covers fresh or dried lemons and limes. It encompasses all varieties of lemons, scientifically identified as *Citrus limon* and *Citrus limonum*, and limes, including *Citrus aurantifolia* and *Citrus latifolia*. The classification is for these citrus fruits in their raw, unprocessed state, whether chilled, frozen, or dried, but not for products derived from them.

Distinguishing this category from its siblings is crucial for accurate classification. While all fall under fresh or dried citrus fruit, 0805.50 is distinct from 0805.10 (Oranges), 0805.20 (Mandarins and hybrids), 0805.40 (Grapefruit and pomelos), and 0805.90 (Other citrus). The key differentiator is the specific identification of lemons and limes, which are botanically and commercially recognized as separate from the fruits classified under the other subheadings within 0805.

Within this category, further subdivision exists to differentiate between lemons and limes. The subheadings 0805.50.20 and the subsequent unnamed subheading serve to isolate lemons from limes, allowing for more precise tariff application based on these distinct fruit types. This granular approach recognizes the unique characteristics and trade practices associated with each.