HS 080221 Hazelnuts or filberts (Corylus spp.)

```html

What products does HS 080221 cover?

This subheading covers hazelnuts or filberts, botanically classified under the genus *Corylus*. According to the World Customs Organization's Harmonized System Nomenclature, this includes both shelled and unshelled nuts of this species. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this classification applies to fresh or dried hazelnuts intended for consumption or further processing, excluding those that have undergone significant transformation beyond simple drying or shelling.

What falls outside HS 080221?

The following products are excluded from HS 080221: other types of nuts such as almonds (HS 08021), walnuts (HS 08023), pistachios (HS 08025), and macadamia nuts (HS 08026). Additionally, hazelnuts that have been roasted, salted, or otherwise prepared in a manner that alters their fundamental character beyond simple preservation, such as being incorporated into confectionery or bakery products, would be classified under different headings, typically in Chapter 20 or Chapter 21, depending on the specific preparation.

What are common classification mistakes for HS 080221?

A common error is misclassifying other tree nuts as hazelnuts, particularly when they are presented in a similar form or origin. For instance, certain varieties of beech nuts or other less common nuts might be mistakenly entered under 080221. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial. Ensuring the botanical identity of the nut as *Corylus spp.* is paramount to avoid incorrect classification.

How should importers classify products under HS 080221?

The correct procedure for classifying hazelnuts under HS 080221 involves a thorough examination of the product's botanical origin and its state of preparation. Importers and customs brokers must verify that the nuts are indeed from the *Corylus* genus and have not undergone significant processing beyond shelling or drying. Consulting official tariff schedules, such as the USITC HTS or the EU TARIC, and potentially obtaining a binding ruling from customs authorities for novel preparations, ensures accurate classification and avoids potential penalties.

How is the duty calculated for products under HS 080221?

A shipment of 1,000 kilograms of shelled hazelnuts, declared at a customs value of $5,000 USD, would attract a US duty of $350.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, applied to the declared value ($5,000 USD × 0.035 = $175.00), and a specific duty of $0.175 per kilogram ($0.175/kg × 1,000 kg = $175.00), totaling $350.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule.

Which trade agreements reduce duties for HS 080221?

Several free trade agreements may reduce the applicable duty rate for HS 080221, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of "Free" for qualifying hazelnuts originating from Canada or Mexico. Additionally, the Generalized System of Preferences (GSP) may offer reduced or "Free" duty rates for qualifying hazelnuts from certain developing countries. Documentation required typically includes a self-certified origin statement for USMCA or a GSP Form A for GSP beneficiaries, depending on the specific agreement and jurisdiction.

```