2008.19.40.00 - Almonds

This HTS classification, 2008.19.40.00, specifically covers almonds that have been prepared or preserved. This includes almonds that are roasted, salted, sugared, or otherwise processed, provided they are not classified elsewhere. The key criterion for inclusion is the preparation or preservation method, distinguishing them from raw almonds which fall under different headings.

Within the broader category of "Nuts, peanuts (ground-nuts) and other seeds, whether or not mixed together: Other, including mixtures," this classification distinguishes itself by its singular focus on almonds. Unlike sibling categories that group specific nuts like brazil nuts and cashews (2008.19.10), coconuts (2008.19.15.00), filberts (2008.19.20.00), pecans (2008.19.25.00), or pignolia and pistachios (2008.19.30), this heading is dedicated exclusively to processed almonds. It serves as a specific destination for almonds that have undergone alterations beyond their natural state.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, the classification is definitive for prepared or preserved almonds. When classifying goods, it is crucial to confirm that the product is indeed an almond and that it has undergone a preparation or preservation process, as opposed to being in its raw form or being part of a mixture with other nuts that would fall under a different subheading.