2008.40.00 - Pears

This HTS category, 2008.40.00, specifically classifies pears that have been prepared or preserved in some manner. This includes pears that have been canned, frozen, dried, or otherwise treated to extend their shelf life or alter their texture and flavor. Importantly, these preparations can contain added sugar, other sweetening matters, or even spirit, provided they do not fall under more specific classifications for sweetened or alcoholic fruit preparations elsewhere in Chapter 20.

It is crucial to distinguish this category from its siblings. While other categories within heading 2008 cover prepared pineapples, citrus fruits, apricots, and cherries, this sub-heading is exclusively for pears. Preparations of other fruits not listed here would be classified under different subheadings within 2008 or potentially other chapters if their preparation method warrants it (e.g., fruit juices). This distinction ensures accurate tariff application based on the specific fruit being prepared.

The subcategories within 2008.40.00 provide further granularity for classification. The subdivision into "In containers each holding less than 1.4 kg" (2008.40.00.20) and "Other" (2008.40.00.40) primarily relates to packaging and quantity. This distinction is often relevant for trade statistics, specific import regulations, or duty rates that may be applied based on the size and presentation of the packaged pears. Importers must carefully consider the net weight of the containers to assign the correct subheading.