2008.99.40.00 - Mangoes

This classification, HTS Code 2008.99.40.00, specifically pertains to mangoes that have been prepared or preserved in a manner not elsewhere specified within Chapter 20. This includes mangoes that are canned, frozen, dried, or otherwise processed, and may contain added sugar, other sweetening matter, or spirit. The key defining characteristic is that the product's primary component is mango, and it falls under the broader category of "Other" prepared or preserved fruits, nuts, and other edible plant parts.

Distinguishing this category from its siblings requires careful attention to the specific fruit. For instance, while 2008.99.05.00 covers prepared apples and 2008.99.10.00 covers avocados, this subheading is exclusively for mangoes. Similarly, it differs from subheadings for bananas or berries by its specific fruit identity. Classification here relies on the clear identification of mangoes as the principal constituent of the prepared or preserved product, irrespective of the specific preparation method, provided it does not fit into more specific categories elsewhere in the HTS.

As this subheading is a leaf node within the HTS structure, there are no further subdivisions. Therefore, classification into 2008.99.40.00 depends solely on the accurate identification of mangoes as the primary ingredient in a prepared or preserved form, and that no more specific tariff provision applies. The physical form (e.g., whole, sliced, pureed) and the presence of added ingredients like sugar or alcohol do not typically preclude classification here, as long as mangoes remain the dominant component and the preparation is not covered by a more narrowly defined subheading.