1202.41.40 - Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions

This HTS classification, 1202.41.40, pertains to peanuts (ground-nuts) that are not roasted or otherwise cooked, and are presented in their shell. Crucially, these peanuts must also be described in additional U.S. note 2 to Chapter 12 and entered in accordance with its specific provisions. This designation indicates that while they are raw peanuts in the shell, their classification is subject to a particular set of conditions or special rules outlined in the U.S. tariff schedule.

Unlike its sibling category 1202.41.05, which is distinguished by fulfilling the criteria of general note 15 of the tariff schedule, this category is not subject to that specific general provision. It also differs from the residual category 1202.41.80, which encompasses all other in-shell, uncooked peanuts that do not meet the criteria of additional U.S. note 2 or general note 15. Therefore, proper classification here hinges on confirming compliance with the requirements stipulated in additional U.S. note 2.

Within this subcategory, further distinctions are made based on the intended use of the peanuts. The subcategory 1202.41.40.20 is reserved for peanuts designated for use as oil stock, indicating a processing purpose related to oil extraction. Conversely, the subcategory 1202.41.40.40 encompasses all other applications for these in-shell, uncooked peanuts that do not fall under the "oil stock" designation. This subdivision allows for more granular tracking of peanuts based on their downstream commercial applications.