2008.99.05.00 - Apples

HTS Code 2008.99.05.00 specifically classifies prepared or preserved apples, which are not elsewhere specified or included in other subheadings of Chapter 20. This category encompasses apples that have undergone processes such as canning, freezing, drying, or pulping, and may contain added sugar, sweetening matter, or spirit. The key determinant for classification here is the primary fruit being prepared or preserved, which is apples in this instance.

Distinguishing this category from its siblings requires careful attention to the specific fruit. For example, while 2008.99.10.00 covers prepared avocados and 2008.99.25.00 covers dates, 2008.99.05.00 is exclusively for apples. Similarly, categories for bananas, berries, and other specific fruits like cashew apples or soursops would not apply to prepared apples, even if they are also "other" fruits prepared or preserved. The classification hinges on the accurate identification of the fruit species.

As this is a leaf node, there are no further subcategories within 2008.99.05.00. Classification decisions within this code will therefore focus on confirming that the product is indeed prepared or preserved apples and that it does not fit more specific provisions within Chapter 20, such as those for individual fruit juices or single-fruit preparations that might be classified elsewhere. The "other, including mixtures" context indicates that this is a residual category for prepared apples not covered by more precise headings.