2008.19.10.20 - Brazil nuts 🖩
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 | 10¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 2008.19.10.20, specifically designates Brazil nuts that have been prepared or preserved. This includes nuts that are raw, roasted, shelled, unshelled, or processed in other ways for consumption, as long as they are not elsewhere specified within Chapter 20 or the broader HTS. The preparation methods can encompass methods like blanching, salting, or inclusion in mixtures, provided the primary component remains Brazil nuts.
It is important to distinguish this category from its sibling, 2008.19.10.40, which covers cashews. While both fall under the broader heading of "Nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: Other, including mixtures," this classification is exclusively for Brazil nuts. The defining characteristic is the botanical origin and specific identity of the nut itself, differentiating it from other tree nuts and seeds.
As this is a leaf node within the HTS structure, there are no further subcategories. Therefore, classification at this level is definitive. All prepared or preserved Brazil nuts that do not meet the criteria for other specific headings or subheadings will fall under this designation.