2008.30 - Citrus fruit:
Sub-classifications
Overview
HTS code 2008.30 encompasses a wide variety of citrus fruits that have been prepared or preserved. This category includes fruits like oranges, lemons, limes, grapefruit, tangerines, and mandarins, which have undergone processes such as canning, drying, or being preserved in sugar or syrup. The key defining characteristic for inclusion under this heading is the botanical origin of the fruit, specifically its classification as a citrus species.
This classification distinguishes itself from sibling categories by its specific focus on citrus fruits. For example, while other categories within 2008.30 cover pineapples, pears, apricots, or cherries, this code is exclusively for citrus varieties. The preparation methods can be diverse, ranging from whole fruits preserved in liquid to segments or juices, as long as they originate from citrus plants and meet the general preparation or preservation criteria of Chapter 20.
Within HTS code 2008.30, further subdivisions may exist to classify these citrus preparations based on their form or specific preparation. For instance, subcategories might differentiate between peel, pulp, or other forms of prepared citrus. These distinctions are crucial for tariff purposes, allowing for more precise classification based on the exact presentation of the citrus fruit, which can impact duty rates and import regulations.