Description

The edible fruit and nuts are classified in the European Classification of Goods (CN) according to:

  • their 'genus' or plant family - for example citrus fruit such as oranges and grapefruit
  • their state - they may be fresh, chilled, frozen, dried or provisionally preserved

This guide will help you classify edible fruit and nuts correctly for the purposes of the tariff.


Definitions

  • Genus - a group of similar plant types. The term forms the first part of the plant's Latin or botanical name.
  • Genera - the plural of genus.
  • Harmonised System (HS) - classifies commodities under different codes so that the correct duties and controls are applied to imports and exports.
  • Harmonised System Explanatory Notes (HSENs) - these give useful guidance about the scope of the Tariff chapters, headings and subheadings.
  • Oleaginous - oil producing, for example groundnuts.
  • Species - a subdivision of a plant family or genus. It forms the second part of the Latin or botanical name.
  • Vaccinium - plant family of berry-bearing shrubs, including cranberries, bilberries and blueberries.
  • Var. - Variety. This indicates a subdivision of a species.

Classifying frozen fruit and nuts

Frozen fruit and nuts are classified under heading code 0811. They can be either uncooked, or cooked by steaming or boiling in water before being frozen. They may or may not have sugar or other sweeteners added. 'Frozen' means that the product has been cooled to below its freezing point until it is frozen right the way through.

If a fruit product covered by Chapter 8 isn't frozen throughout then it can't be classified under heading code 0811. Soft frozen or partially frozen fruit must be classified as chilled.

The following types of fruit and nut are specifically listed under heading code 0811:

  • strawberries
  • raspberries, blackberries, mulberries, loganberries, blackcurrants, whitecurrants, redcurrants and gooseberries
  • cranberries, bilberries and blueberries
  • tropical fruit
  • tropical nuts

Classifying dried fruit and nuts

Chapter 8 covers a variety of dried fruit and nuts. Provided that they still keep the characteristics of dried fruit or dried nuts, these can have absorbed some fluid so that they have become partially rehydrated. They can also have been treated for one of the following purposes:

  • to preserve or stabilise the product - for example by moderate heat treatment, sulphuring or adding sorbic acid or potassium sorbate
  • to improve or maintain the product's appearance - for example by adding vegetable oil or small quantities of glucose syrup

Classifying frozen tropical fruit

Frozen fruit is covered by the subheadings

  • 0811 90 11
  • 0811 90 31
  • 0811 90 85

This includes tropical fruit, with or without added sugar or other sweeteners. For classification purposes, for all of these subheading codes 'tropical fruit' means:

  • carambola
  • cashew apples
  • guavas
  • jackfruit
  • lychees
  • mangoes
  • mangosteens
  • passion fruit
  • pawpaws (or papayas)
  • pitahaya
  • sapodilla plums
  • tamarinds

Classifying tropical nuts

Frozen nuts are covered by the subheading codes

  • 0811 90 11
  • 0811 90 31
  • 0811 90 85

This includes tropical nuts, with or without added sugar or other sweeteners. Tropical nuts that are provisionally preserved are covered under subheading code 0812 90 70. Subheading code 0813 50 31 covers mixtures of tropical nuts. For classification purposes for all of these subheading codes, 'tropical nuts' means:

  • areca (or betel nut)
  • Brazil nuts
  • cashew nuts
  • coconuts
  • cola nuts
  • macadamia nuts

Fresh or dried tropical nuts that aren't mixed are covered under heading code 0801.


Classifying provisionally preserved fruit and nuts

Provisionally preserved fruit and nuts are classified under heading code 0812. They must not be suitable for eating immediately. They're generally preserved in a solution like sulphur dioxide gas, brine or sulphur water just for transport and storage purposes before being used in the food industry - mainly for making jam. They must stay in that state and remain unsuitable for immediate consumption.

So fruit items that have been preserved but that can be eaten straight from the jar, like glace cherries or strawberry jam, are not provisionally preserved and are classified elsewhere. If they can be eaten with no further treatment or processing they're classified in Chapter 20.


Classification and Latin names for edible fruit and nuts

Common Name

Alternatives

Latin Name

HS Code

Akee

 

Blighia sapida

0810 90

Alkekengy

Chinese lantern
Strawberry tomato
Cape gooseberry

Physalis (various)

0810 90

Avocado pear

 

Persea americana

0804 40

Annona

 

Annona (various)

0810 90

Arbutus fruit

Strawberry-tree fruit

Arbutus unedo

0810 90

Averrhoa

Carambola

Averrhoa carambola

0810 90

Bael

Bengal quince

Aegle marmelos

0810 90

Breadfruit

 

Artocarpus incisa
Artocarpus communis

0810 90

Bullace

 

Prunus insititia

0809 40

Carambola

Averrhoa

Averrhoa carambola

0810 90

Ceriman

 

Monstera deliciosa

0810 90

Cherimoya

 

Annona cherimolia

0810 90

Chinotto

 

Citrus aurantium var. myrtifolia

0805 90

Citron

 

Citrus medica

0805 90

Etrog

 

Citrus medica var.
etrog

0805 90

Filbert

Hazelnut

Corylus maxima

0802 21 0802 22

Governor plum

Botoko plum
Ramontochi

Flacourtia indica

0810 90

Gage

 

Prunus italica

0809 40

Gean

Sweet cherry

Prunus avium

0809 20

Granadilla (purple)

Passion fruit

Passiflora edulis

0810 90

Granadilla (giant)

 

Passiflora quadrangularis

0810 90

Jack fruit

Jak fruit

Artocarpus integrifolia

0810 90

Japanese medlar

Loquat

Eriobotrya japonica

0810 90

Jujube

T'Sao Chinese date

Zizyphus jujuba

0810 90

Kiwi fruit

Chinese gooseberry

Actinidia chinensis

0810 50

Kumquat

 

Fortunella (various) Citrus
japonica/margarita

0810 90

Langsat

Lanzone boboa

Lansium domesticum

0810 90

Loquat

Japanese medlar

Eriobotrya japonica

0810 90

Malaquina (hybrid of orange and mandarin)

 

 

0805 20

Medlar

 

Mespilu germanica

0810 90

Mirabelle

 

Prunus domestica var. syriaca

0809 40

Mineola

 

 

0805 20

Monreale

 

 

0805 20

Papaw

Papaya

Carica papaya

0807 20

Persimmon

Kaki
Date plum

Diospyros (various)

0810 90

Pomelo

Shaddock
Pummelo

Citrus grandis

0805 40

Pulasan

 

Nephelium mutabile

0810 90

Quince

 

Cydonia vulgaris

0808 20

Rambutan

 

Nephelium lappaceum

0801 90

Sapodilla

Naseberry
Sapota
Chiko

Achras sapota

0810 90

Soursop

 

Annona muricata

0810 90

Sorbs

Rowan berry

Sorbus aucuparia

0810 90

Sweetsop

Custard apple

Annona squamosa

0810 90

Ugli (hybrid of grapefruit and tangerine)

 

Citrus

0805 20

Water chestnut

Caltrops

Trapa natans

0802 90