2008.99.61.00 - Soybeans 🖩

This HTS subheading, 2008.99.61.00, specifically classifies soybeans that have been prepared or preserved. This preparation can include methods such as canning, freezing, drying, or being packed in liquid, and may involve the addition of sugar, other sweetening matter, or spirit. The key defining characteristic for this classification is that the soybeans are not intended for direct consumption in their raw form and have undergone processing beyond simple harvesting.

While this category falls under the broader heading for "Fruit, nuts and other edible parts of plants, otherwise prepared or preserved," it is distinct from other sibling categories by its focus on soybeans. Siblings at this level encompass a wide range of prepared fruits and vegetables, such as apples, avocados, bananas, berries, and various tropical fruits. The specificity of this subheading ensures that processed soybeans are accurately distinguished from these other plant-based preparations, regardless of whether they are intended for human consumption, animal feed, or industrial uses.

As this is a leaf node within the HTS, there are no further subcategories. Therefore, the classification of soybeans under 2008.99.61.00 relies on a thorough examination of the product's state and preparation. If a soybean preparation also contains significant quantities of other fruits or vegetables in a mixture, it might be classified under a different subheading that addresses mixed preparations, emphasizing the need to consider the overall composition of the product.