2007.99.50 - Guava and mango

This HTS classification, 2007.99.50, specifically covers pastes and purees derived from guava and mango. These products are obtained through cooking the fruit, with the potential addition of sugar or other sweetening agents. The defining characteristic is the processed form of the fruit, transforming it into a smooth, often spreadable or mixable substance, distinct from whole or simply cut fruit.

Within the broader category of "Pastes and purees" under 2007.99, this subheading differentiates itself from sibling categories by its specific fruit origin. For instance, it is distinct from 2007.99.48 which covers apple, quince, and pear purees, and from 2007.99.60 for strawberry. While 2007.99.55 also falls under "Other" fruit purees, it is reserved for papaya, further highlighting the specificity of 2007.99.50 for guava and mango.

The subcategories 2007.99.50.10 for Guava and 2007.99.50.20 for Mango allow for further granular classification based on the primary fruit ingredient. This distinction is important for trade statistics and potential tariff rate variations, ensuring accurate reporting and compliance for importers and exporters dealing with these specific fruit preparations.