2008.99.71.10 - Sliced

This HTS category, 2008.99.71.10, specifically classifies prepared or preserved Chinese water chestnuts that have been presented in a sliced form. The preparation method and the resulting physical state of being sliced are the key determinants for inclusion under this subheading. This covers a broad range of commercially packaged Chinese water chestnuts that are not whole, and where the primary characteristic is their sliced presentation for further culinary use.

It is important to distinguish this subheading from its sibling, 2008.99.71.20, which covers whole Chinese water chestnuts. The difference lies solely in the physical form of the product. While both subheadings fall under the broader classification of "Other" Chinese water chestnuts, the presence of slicing removes it from the "whole" category and places it here.

As a leaf node, this subheading does not have further subdivisions. Therefore, classification relies on confirming that the product is indeed Chinese water chestnuts, prepared or preserved, and specifically presented in a sliced form. The absence of subcategories means that all sliced Chinese water chestnuts, regardless of additional ingredients like sugar or spirit (provided they are not elsewhere specified), and not part of a mixture defined in subheading 2008.19, will fall under this specific code.