2008.11.05.00 - Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 15¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2008.11.05.00, specifically classifies peanut butter and paste that meet the conditions outlined in additional U.S. note 5 to Chapter 20. These preparations are derived from peanuts and processed into a spreadable or paste-like consistency. The key characteristic for classification within this sub-heading is compliance with the specific provisions stipulated by additional U.S. note 5, which often relates to particular import requirements or tariff treatments not covered by more general provisions.
Distinguishing this classification from its siblings is crucial. While 2008.11.02.00 also covers peanut butter and paste, it is reserved for goods meeting the criteria of general note 15 of the tariff schedule. The sibling category 2008.11.15.00 encompasses all other peanut butter and paste not specifically addressed by the preceding sub-headings. Therefore, 2008.11.05.00 applies only when the product precisely aligns with the distinct requirements of additional U.S. note 5.
As this is a leaf node, there are no further subcategories. Classification under 2008.11.05.00 signifies the final level of detail for these specific peanut butter and paste preparations. Importers must carefully review additional U.S. note 5 to confirm eligibility for this classification, ensuring that the product's origin, processing, or intended use meets the stated criteria, thereby avoiding misclassification and potential customs issues.