0905.10.00.00 - Neither crushed nor ground
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 66¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 0905.10.00.00, specifically covers vanilla beans that have not undergone any processing to break down their structure, such as crushing or grinding. This encompasses whole, dried, or cured vanilla pods, as imported in their natural form. The classification hinges on the physical state of the vanilla, emphasizing its intactness.
Distinction from its sibling category, 0905.20.00.00, is crucial. The latter covers vanilla that has been mechanically broken down into smaller particles, either through crushing or grinding, resulting in a powdered or granulated form. Therefore, the primary differentiating factor is whether the vanilla bean has retained its whole pod structure or has been processed into smaller, comminuted pieces.
As this node represents a leaf node within the HTS, there are no further subdivisions. Classification decisions within this category will therefore rely solely on determining whether the imported vanilla is in its whole, uncrushed, and unground state, in contrast to processed vanilla products.