2008.99.23.00 - Cashew apples, mameyes colorados, sapodillas, soursops and sweetsops

This HTS subheading, 2008.99.23.00, specifically classifies prepared or preserved cashew apples, mameyes colorados, sapodillas, soursops, and sweetsops. These are fruits that, while edible and often enjoyed fresh, have undergone processing such as canning, freezing, or drying, and may have added sugar, sweetening matter, or spirits. The key characteristic is that these specific fruits, when prepared or preserved in a manner not elsewhere specified, fall under this designation.

Distinguishing this category from its siblings involves recognizing the specific fruits named. For instance, while other subheadings under 2008.99 might cover prepared apples, avocados, bananas, berries, or dates, this particular code is solely dedicated to the unique tropical fruits of cashew apples, mameyes colorados, sapodillas, soursops, and sweetsops. The classification hinges on the precise identity of the fruit product being imported or exported.

As this subheading represents a leaf node within the HTS structure, there are no further subcategories that subdivide these specific fruits. Therefore, classification under 2008.99.23.00 is definitive for the listed items when they meet the general criteria of being prepared or preserved. Practical classification will rely on verifying the presence of these specific fruit types and ensuring they are not covered by more specific provisions for other prepared fruits or mixtures.