2008.99.71.20 - Whole

This HTS category, 2008.99.71.20, specifically classifies "Whole" Chinese water chestnuts that have been prepared or preserved. This includes water chestnuts that have undergone processing such as canning, freezing, or drying, and are presented in their complete, uncut form. The preparation methods may involve the addition of sugar or other sweetening agents, or even spirit, as long as the primary item remains Chinese water chestnuts.

It is crucial to distinguish this category from its sibling, 2008.99.71.10, which covers "Sliced" Chinese water chestnuts. The defining characteristic here is the physical state of the water chestnut; category 2008.99.71.20 applies only when the water chestnuts are intact and not cut into pieces. Any form of cutting or slicing, regardless of the size or shape of the pieces, would direct the classification to the sibling code.

As this node is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, classification within 2008.99.71.20 is final for whole, prepared, or preserved Chinese water chestnuts that are not otherwise specified or included in preceding subheadings. The focus remains on the whole form as the key differentiating factor at this level.