HS 080122 Shelled
Quick Answer: Cashew nuts, shelled, imported under HS 080122 enter the UK duty-free, the EU at 0.00%, and the US at a rate of 9.9¢/kg or free, depending on specific conditions. This classification specifically covers cashew nuts that have had their shells removed, making them ready for consumption or further processing. Importers should be aware of the differing duty structures, particularly the per-kilogram rate in the US, which can significantly impact landed costs for larger shipments. According to CustomTariffs data, this code is crucial for accurate declaration and duty calculation for this popular commodity.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0801220000 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0801220000 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0801220000 | Free | — | ["kg"] |
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
How Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 080122 cover?
This subheading covers Brazil nuts, shelled, whether or not broken. According to the World Customs Organization (WCO) Harmonized System Nomenclature, Chapter 08 pertains to edible fruits and nuts; peel of citrus fruit or melons. Specifically, heading 0801 encompasses "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled." Subheading 080122 further refines this to shelled Brazil nuts, as detailed in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database.
What falls outside HS 080122?
The following products are excluded from HS 080122: Brazil nuts that are still in their shell (classified under 0801.21), other types of nuts such as almonds, walnuts, or pistachios, and edible fruits. For instance, unshelled Brazil nuts would fall under 0801.21, while processed forms like Brazil nut butter or oil would be classified in Chapter 20 or Chapter 15, respectively, based on their specific processing and end-use, following General Rule of Interpretation (GRI) 1.
What are common classification mistakes for HS 080122?
A common error is misclassifying Brazil nuts that are still in their shell, which should be classified under HS 0801.21. Another mistake involves confusing shelled Brazil nuts with other shelled nuts like cashews (0801.32) or almonds (0802.12). Importers must carefully verify the commodity and its processing state (shelled or unshelled) to ensure accurate classification, adhering to GRI 1 which prioritizes the Section and Chapter Notes, and then the specific heading and subheading text.
How should importers classify products under HS 080122?
The correct procedure for classifying products under HS 080122 involves first identifying the product as Brazil nuts. Subsequently, it is crucial to determine if the nuts have been shelled. If they are shelled, then HS 080122 is the appropriate classification. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the UK Trade Tariff or the USITC HTS, and review the explanatory notes for Chapter 08 and heading 0801 to confirm the scope.
How is the duty calculated for products under HS 080122?
A shipment of 1,000 kilograms of shelled Brazil nuts declared at a customs value of $15,000 USD would attract a US duty of $750.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 0801.22. The calculation is: 5.0% of $15,000 USD = $750.00. Note that specific importations may have different duty rates based on origin or trade agreements.
Which trade agreements reduce duties for HS 080122?
Several free trade agreements may reduce the applicable duty rate for HS 080122, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating Brazil nuts from Canada or Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, preferential rates may be available for goods originating from countries participating in the Generalized System of Preferences (GSP) program, often requiring a GSP Form A.
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FAQ
What are the typical import duty rates for HS code 080122 (Shelled Brazil nuts)?
For HS code 080122, which specifically covers "Brazil nuts, shelled, whether or not roasted or otherwise cooked", the duty rates can vary significantly by importing country. For example, under the US Harmonized Tariff Schedule (USHTS), the Most Favored Nation (MFN) duty rate is Free. However, preferential rates under trade agreements may apply. Importers should consult the latest USHTS for the most accurate and up-to-date information. For the EU, the TARIC system provides specific rates, which may differ from MFN. The UK Trade Tariff also lists applicable duties. Always verify the specific rate for your country of import.
How is the duty calculated for HS 080122 when a specific duty rate applies, such as 9.9¢/kg?
When a specific duty rate like 9.9¢/kg is applied to HS code 080122, the duty is calculated based on the net weight of the imported goods. For instance, if an importer brings in 1,000 kilograms of shelled Brazil nuts, the duty would be 1,000 kg * 9.9¢/kg = 9,900¢. This amount would then be converted to the relevant currency (e.g., USD or EUR) based on the prevailing exchange rate at the time of import. It's crucial to ensure accurate weight declarations to avoid discrepancies.
What documentation is typically required when importing shelled Brazil nuts under HS code 080122?
When importing shelled Brazil nuts (HS 080122), standard import documentation is generally required. This includes a commercial invoice detailing the value and quantity, a packing list, and a bill of lading or air waybill. Depending on the importing country and origin, a certificate of origin may be necessary to claim preferential duty rates under trade agreements. Furthermore, food safety and phytosanitary certificates might be required to ensure compliance with the importing country's regulations regarding agricultural products and food imports. Always check the specific requirements of the destination country's customs authority.
Are there common trade agreements that offer preferential duty rates for HS code 080122?
Yes, trade agreements can significantly impact duty rates for HS code 080122. For example, if Brazil nuts are imported into the United States from a country with a Free Trade Agreement (FTA) with the U.S., such as Mexico under the USMCA, preferential duty rates (often Free) may apply, provided the goods meet the rules of origin. Similarly, the EU has numerous FTAs with countries worldwide that could grant reduced or zero duties on imports classified under 080122. Importers must consult the specific trade agreement text and rules of origin to determine eligibility for preferential treatment.
What are the key classification criteria to ensure correct use of HS code 080122 for shelled Brazil nuts?
The primary criterion for HS code 080122 is that the product must be Brazil nuts (Bertholletia excelsa) that have been shelled. The 'shelled' designation means the hard outer shell has been removed. This code also covers Brazil nuts that have been further processed by roasting or cooking, as long as they remain in their natural state otherwise. It is essential to distinguish these from Brazil nuts that have been prepared in a way that fundamentally alters their character, such as being coated in chocolate or incorporated into confectionery, which would fall under different HS codes. Verification of the commodity's physical state and processing level is critical for accurate classification.