2008.11.46.00 - Described in additional U.S. note 2 to chapter 12 and entered pursuant to its provisions

This HTS category, 2008.11.46.00, specifically covers peanuts (ground-nuts) that have been otherwise prepared or preserved. This includes peanuts that are not merely raw or roasted but have undergone processing such as being pickled, brined, or preserved in oil. The "otherwise prepared or preserved" aspect is key, indicating a level of processing beyond simple roasting or salting, and these preparations may contain added sugar, other sweetening matter, or spirit.

This classification distinguishes itself from sibling category 2008.11.43.00, which applies to peanuts entered pursuant to specific provisions related to general note 15 of the tariff schedule. While both relate to prepared or preserved peanuts, 2008.11.43.00 hinges on a particular tariff note's eligibility criteria, whereas 2008.11.46.00 is designated for those prepared or preserved peanuts that fall outside of that specific provision but otherwise meet the general requirements of chapter 20.

As this is a leaf node, there are no further subcategories within 2008.11.46.00. Therefore, classification at this level relies on accurately identifying peanuts that have been prepared or preserved in a manner not covered by other, more specific subheadings, and that are not subject to the specific conditions outlined in general note 15. Examples might include peanuts preserved in brine for culinary use, or peanuts incorporated into mixed food preparations not elsewhere specified.