2008.19.10.40 - Cashews

This HTS category, 2008.19.10.40, specifically classifies shelled or unshelled cashews that have been otherwise prepared or preserved. This includes cashews that have undergone processes such as roasting, salting, or being packed in syrup or brine. The key criterion is that the cashews are not in their raw, unprocessed state and are intended for consumption as a prepared foodstuff.

This classification is distinguished from its sibling category, 2008.19.10.20, which exclusively covers Brazil nuts. While both are nuts falling under the broader heading of "Nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together," this particular subheading is exclusively for cashews, differentiating them based on species and botanical origin.

As this is a leaf node within the HTS classification system, there are no further subcategories for 2008.19.10.40. The classification concludes at this level, meaning all prepared or preserved cashews, regardless of specific preparation methods (provided they don't fall into other more specific headings for combined nuts or confectionery), are encompassed here. Importers and exporters should ensure that the goods are indeed cashews and have undergone preparation or preservation to warrant this specific classification.