2008.19.15.00 - Coconuts

HTS Code 2008.19.15.00 specifically classifies coconuts that have been otherwise prepared or preserved. This category encompasses coconuts that are not in their raw, fresh, or dried state, but have undergone processes such as being canned, frozen, or packed in syrup or brine. The preparation can include shelling, flaking, or chopping, and may involve the addition of sugar, other sweetening matter, or spirit.

This classification is distinct from its sibling categories which enumerate other specific nuts and seeds. For instance, 2008.19.10 covers Brazil nuts and cashews, while 2008.19.20.00 is reserved for filberts. By its placement, 2008.19.15.00 explicitly sets aside coconuts for separate tariff treatment, acknowledging their unique characteristics and market applications as prepared or preserved products, separate from the raw forms or other processed nut varieties listed at the same level.

As a leaf node, this category does not have further subcategories. Therefore, the classification criteria hinge entirely on whether the product is a coconut that has been prepared or preserved in a manner not otherwise specified or included within Chapter 20. The key distinction lies in the processing applied to the coconut, differentiating it from raw, unshelled, or simply dried coconuts which would fall under different tariff headings.