2008.99.10.00 - Avocados

This classification, HTS Code 2008.99.10.00, specifically covers avocados that have been prepared or preserved. This preparation can include methods such as canning, freezing, or dehydrating, and the product may contain added sugar, other sweetening matter, or spirit. It falls under the broader heading of "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved," signifying that these avocados are no longer in their raw form but have undergone processing.

Distinguishing this category from its siblings, such as apples (2008.99.05.00) or dates (2008.99.25.00), relies on the specific botanical identity of the fruit. While all are prepared or preserved edible plant parts, the defining characteristic here is the classification of the item as an avocado, regardless of the preservation method or the potential addition of sweeteners or spirits. Other subheadings within 2008.99 capture distinct fruits or specific mixtures, ensuring that avocados are classified uniquely based on their inherent nature.

As this HTS code represents a leaf node, there are no further subcategories. Classification at this level is determined by the direct identification of the product as prepared or preserved avocados. This means that any processed avocado product, not specifically excluded by other provisions, will fall under this code, provided it meets the general conditions of preparation or preservation outlined in Chapter 20.