2008.99.30.00 - Guavas 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 2008.99.30.00, specifically classifies preserved guavas. Within Chapter 20, which covers preparations of vegetables, fruit, nuts, and other plant parts, this subheading falls under the broader heading for fruit, nuts, and other edible plant parts, prepared or preserved in ways not elsewhere specified. The "Other" classifications at this level indicate that the guavas are not part of a defined mixture or a specific fruit blend and are distinct from single-fruit preparations covered in other subheadings.
When classifying preserved fruits, it is crucial to differentiate from similar items. Unlike the explicitly listed "Apples" (2008.99.05.00), "Avocados" (2008.99.10.00), or the exotic fruits listed under 2008.99.23.00, this subheading is solely dedicated to guavas. The "Other, including mixtures other than those of subheading 2008.19" parent allows for preparations that are not exclusively one type of fruit unless specifically itemized, but this node's specificity ensures guavas, when preserved, are not misclassified with other fruits or fruit preparations.
As this is a leaf node within the HTS, there are no further subcategories. Classification under 2008.99.30.00 is definitive for guavas that have undergone preparation or preservation, which may include canning, freezing, drying, or preservation in sugar or spirit, provided they are not elsewhere specified or included in more precise HTS provisions. The key determinant for classification here is the identification of the fruit as guava and its presence in a prepared or preserved state.