0811.90.10.00 - Bananas and plantains

HTS code 0811.90.10.00 specifically covers frozen bananas and plantains, whether raw or pre-cooked by steaming or boiling in water. This classification applies regardless of whether these fruits have had sugar or other sweetening matter added. The defining characteristic here is the commodity itself – bananas and plantains – and their frozen state, intended for later consumption or processing.

This category distinguishes itself from its siblings by its focus on a singular fruit type. For instance, while 0811.90.20 and 0811.90.22.00 cover frozen berries, and 0811.90.30.00 pertains to frozen coconut meat, 0811.90.10.00 is exclusively for bananas and plantains. The common thread within Chapter 0811 is frozen fruits and nuts, but the subheadings at this level differentiate based on the specific fruit or nut.

As 0811.90.10.00 is a leaf node, it has no further subcategories. Therefore, classification within this code relies on accurately identifying the product as a frozen banana or plantain. When classifying, focus should be on the nature of the fruit, its preparation (frozen, with or without added sugar), and its origin.