0809.40.40.00 - If entered at any other time

This HTS classification covers plums and sloes, fresh, when imported outside of the specified seasonal window. This means any plums or sloes that do not meet the entry date criteria of the sibling category are classified here. The "If entered at any other time" designation is crucial for distinguishing the seasonality of these fruits for tariff purposes.

The primary distinction for this category lies in its temporal scope. While its sibling, 0809.40.20.00, specifically applies to plums and sloes entered between January 1 and May 31 inclusive, this category encompasses all other entries regardless of the date. This allows for differential tariff treatment based on harvest periods and market availability.

As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification under 0809.40.40.00 relies solely on the fact that the fresh plums or sloes were not entered during the period defined by the preceding sibling. This classification is essential for accurately applying import duties and adhering to seasonal trade regulations.