2008.99.71 - Other

This HTS category, 2008.99.71, encompasses Chinese water chestnuts that have been prepared or preserved in ways not elsewhere specified or included within Chapter 20. This includes preparations that may have added sugar, other sweetening matter, or spirit. The key characteristic is that these are Chinese water chestnuts that do not fall under more specific subheadings, such as those for frozen preparations.

Distinguishing this category from its sibling, 2008.99.70.00, is crucial. While both relate to prepared or preserved Chinese water chestnuts, 2008.99.70.00 specifically covers *frozen* preparations. Therefore, this category, 2008.99.71, is designated for Chinese water chestnuts that are prepared or preserved through methods other than freezing, such as canned, dried, or otherwise processed forms that are not chilled or frozen.

Within this classification, further subdivisions exist to refine the classification based on the physical presentation of the water chestnuts. The subcategories include 2008.99.71.10 for "Sliced" Chinese water chestnuts and 2008.99.71.20 for "Whole" Chinese water chestnuts. These distinctions allow for a more precise classification based on the form in which the prepared or preserved water chestnuts are presented for trade.