Chapter 08 is a dedicated chapter in the HS classification system for "Edible fruit and nuts; peel of citrus fruit or melons", covering fresh or dried edible fruits and nuts of various types, as well as citrus peel and melon peel used for extracting essential oils or for human consumption. This chapter does not include roasted or further processed nut products (classified under Chapter 20), nut products containing cocoa (Chapter 18), or oil-bearing seeds and oleaginous fruits for oil extraction (Chapter 12). Cashew nuts, as a typical tropical nut, have their fresh, dried, and shelled states all subdivided under this chapter. Heading 0801 covers "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled". This heading manages three types of tropical hard-shelled nuts together, listed first by variety: 0801.1 for coconuts, 0801.2 for Brazil nuts, and 0801.3 for cashew nuts. Under the cashew nut subheading, further subdivision is by "fresh or dried" and "whether or not shelled". Heading 0801 only includes raw nut forms that are not roasted, not salted, and not made into mixed nuts; both in-shell and shelled forms are classified here, but once roasted, salted, or flavored, they are transferred out of this chapter. Code 080131 consists of six digits. The first 2 digits "08" represent the chapter, indicating it belongs to edible fruit and nuts, and peel of citrus fruit, an important chapter in the agricultural products section of the entire tariff schedule. Digits 3-4 "01" represent the heading, pointing to the specific commodity group of coconuts, Brazil nuts, and cashew nuts, distinct from 0802 other nuts (almonds, hazelnuts, walnuts, etc.) and 0803 bananas, 0804 dates and figs, etc. Digits 5-6 "31" represent the subheading, where "3" represents the first level under the cashew nut subheading, namely the "in shell" state; "1" further specifies "fresh", i.e., undried, unroasted in-shell fresh cashew nuts. Therefore, 080131 precisely identifies the smallest trade unit of "fresh, in-shell cashew nuts", forming a parallel relationship with 080132 (shelled cashew nuts). This commodity is fresh, in-shell, unroasted or unsalted cashew nuts, conforming to the wording of heading 0801 "fresh or dried, whether or not shelled", and under the cashew nut subheading first falls into the "in shell" branch by state, then into the "fresh" branch by dry/fresh attribute. If already shelled, it should be classified under 080132; if dried in-shell, it should be classified under a dried cashew nut subheading other than 080131; if roasted and flavored, it is classified under Chapter 20. Therefore, 080131 is the only correct classification for fresh in-shell cashew nuts.
Chapter
Chapter 08 is a dedicated chapter in the HS classification system for "Edible fruit and nuts; peel of citrus fruit or melons", covering fresh or dried edible fruits and nuts of various types, as well as citrus peel and melon peel used for extracting essential oils or for human consumption. This chapter does not include roasted or further processed nut products (classified under Chapter 20), nut products containing cocoa (Chapter 18), or oil-bearing seeds and oleaginous fruits for oil extraction (Chapter 12). Cashew nuts, as a typical tropical nut, have their fresh, dried, and shelled states all subdivided under this chapter.
Heading
Heading 0801 covers "Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled". This heading manages three types of tropical hard-shelled nuts together, listed first by variety: 0801.1 for coconuts, 0801.2 for Brazil nuts, and 0801.3 for cashew nuts. Under the cashew nut subheading, further subdivision is by "fresh or dried" and "whether or not shelled". Heading 0801 only includes raw nut forms that are not roasted, not salted, and not made into mixed nuts; both in-shell and shelled forms are classified here, but once roasted, salted, or flavored, they are transferred out of this chapter.
Digit Breakdown
Code 080131 consists of six digits. The first 2 digits "08" represent the chapter, indicating it belongs to edible fruit and nuts, and peel of citrus fruit, an important chapter in the agricultural products section of the entire tariff schedule. Digits 3-4 "01" represent the heading, pointing to the specific commodity group of coconuts, Brazil nuts, and cashew nuts, distinct from 0802 other nuts (almonds, hazelnuts, walnuts, etc.) and 0803 bananas, 0804 dates and figs, etc. Digits 5-6 "31" represent the subheading, where "3" represents the first level under the cashew nut subheading, namely the "in shell" state; "1" further specifies "fresh", i.e., undried, unroasted in-shell fresh cashew nuts. Therefore, 080131 precisely identifies the smallest trade unit of "fresh, in-shell cashew nuts", forming a parallel relationship with 080132 (shelled cashew nuts).
Classification Basis
This commodity is fresh, in-shell, unroasted or unsalted cashew nuts, conforming to the wording of heading 0801 "fresh or dried, whether or not shelled", and under the cashew nut subheading first falls into the "in shell" branch by state, then into the "fresh" branch by dry/fresh attribute. If already shelled, it should be classified under 080132; if dried in-shell, it should be classified under a dried cashew nut subheading other than 080131; if roasted and flavored, it is classified under Chapter 20. Therefore, 080131 is the only correct classification for fresh in-shell cashew nuts.
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