HS 080292 Pine nuts, shelled

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What products does HS 080292 cover?

This subheading covers pine nuts that have been shelled, meaning their hard outer shell has been removed. According to the World Customs Organization's Harmonized System Nomenclature, Heading 0802 specifically pertains to "Other nuts, fresh or dried, whether or not shelled or peeled." Subheading 080292, as defined by official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, isolates shelled pine nuts for distinct tariff treatment, distinguishing them from unshelled varieties or other types of nuts.

What falls outside HS 080292?

The following products are excluded from HS 080292: unshelled pine nuts, which are classified under HS 080291; other edible nuts such as almonds (08021), hazelnuts (08022), walnuts (08023), pistachios (08026), macadamia nuts (08027), and kola nuts (08028); and pine seeds intended for sowing or propagation rather than consumption, which would typically fall under Chapter 12. Also excluded are pine nuts that have undergone significant processing beyond shelling, such as roasting or flavoring, which would likely shift their classification to Chapter 20.

What are common classification mistakes for HS 080292?

A common error is misclassifying shelled pine nuts as other shelled nuts due to superficial resemblance or incorrect product descriptions. This can occur when importers rely on generic terms rather than precise product identification. For instance, mistaking pine nuts for pine kernels, which are also from pine trees but have different culinary uses and potentially different tariff treatments, is a possibility. Adherence to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 1, which emphasizes the Section and Chapter Notes and the terms of the headings and subheadings, is crucial to avoid such errors.

How should importers classify products under HS 080292?

The correct procedure for classifying shelled pine nuts under HS 080292 involves a thorough examination of the product's physical characteristics and processing. Importers and customs brokers must confirm that the product is indeed pine nuts and that the outer shell has been completely removed. Consulting official tariff databases, such as the USITC HTS or the EU TARIC, and reviewing the specific wording of Heading 0802 and its subheadings is essential. Obtaining a detailed product description from the supplier, including botanical origin and processing method, will aid in accurate classification.

How is the duty calculated for products under HS 080292?

A shipment of 1,000 kilograms of shelled pine nuts declared at a customs value of $15,000 USD would attract a US duty of $1,500.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, which is applied to the declared customs value. The calculation is: 10% of $15,000 USD = $1,500.00. This rate is published in the USITC Harmonized Tariff Schedule of the United States (HTSUS) under subheading 0802.92.0000.

Which trade agreements reduce duties for HS 080292?

Several free trade agreements may reduce the applicable duty rate for HS 080292, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating pine nuts from Canada and Mexico can enter the United States duty-free. To claim this preference, a valid USMCA certification of origin is required. Additionally, for imports into the European Union, preferential rates may be available under agreements with countries like Chile, with a typical preferential rate of 0% ad valorem, requiring an EUR.1 movement certificate or an origin declaration on the invoice for qualifying goods.

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