Chapter 08 covers edible fruits and nuts, peels of citrus fruits or melons, including fresh, frozen, dried or provisionally preserved products. The core of this chapter is plant fruits and their processed products, but only simple processing (such as shelling, peeling, drying) is included, excluding further processing (such as roasting, candying) or nuts made into food. Walnuts, as nuts, whether in shell or shelled, fall within the scope of this chapter. Heading 0802 covers other nuts, fresh or dried, including almonds, hazelnuts, walnuts, chestnuts, pistachios, macadamia nuts, etc., whether or not shelled or peeled. Nuts under this heading may be fresh, dried, or only simply processed such as shelling or peeling, but exclude nuts that have been roasted, salted, candied or otherwise further processed, which should be classified under Chapter 20. Code 080232 has 6 digits: the first 2 digits '08' represent Chapter 08 (Edible fruits and nuts; peels of citrus fruits or melons); digits 3-4 '02' represent heading 0802 (Other nuts, fresh or dried, whether or not shelled or peeled); digits 5-6 '32' represent subheading 0802.32, specifically shelled walnuts. The 5th digit '3' indicates walnuts, and the 6th digit '2' indicates shelled. Therefore, 080232 precisely corresponds to shelled walnuts, whether fresh or dried. Shelled walnuts are classified under 080232 because they are walnuts (0802.31 is walnuts in shell) and have undergone simple shelling without further processing. If walnuts are roasted, seasoned or otherwise processed, they should be classified under Chapter 20 (e.g., 2008.19). If they are walnut powder, they may be classified under 1106. Therefore, only shelled walnuts are correctly classified under 080232.

Product Name: The specific name of the declared commodity, which should use standard Chinese or English, such as 'Shelled walnuts'. Processing Method: Describe the processing state of the nuts, such as 'shelled', 'not roasted', 'not seasoned', etc., to ensure compliance with the definition of 080232. State: Indicate whether fresh, dried or provisionally preserved. Shelled walnuts are usually dried. Whether Shelled: Clearly indicate whether shelled, which is the key to distinguishing 080231 from 080232. Brand Type: If no brand, fill in 'None'; if branded, declare the brand name. Specifications: Such as particle size, grade, etc., e.g., 'Grade 1', 'diameter ≥30mm'. Origin: The country or region of origin of the goods, affecting tariffs and trade agreements. Customs declaration example: Product Name: Shelled walnuts HS Code: 08023200 Processing Method: Shelled, not roasted, not seasoned State: Dried Whether Shelled: Yes Brand Type: None Specifications: Grade 1, particle diameter ≥30mm Origin: USA Quantity: 1000 kg Unit Price: 5 USD/kg Total Price: 5000 USD Confusing shelled with in-shell: 080231 is walnuts in shell, 080232 is shelled walnuts, must be clear when declaring. Unclear processing state description: If walnuts are roasted or seasoned, they should be classified under Chapter 20, not 080232. Ignoring state declaration: Fresh walnuts and dried walnuts are both classified under 080232, but the state affects quarantine and tax rates, requiring accurate declaration.

Core basis for classification: 1) The product is walnuts (Juglans regia); 2) Shelled but not further processed (such as roasted, seasoned); 3) Fresh or dried state. According to HS notes, 0802 includes nuts, fresh or dried, whether or not shelled or peeled. Shelled walnuts meet this description, so they are classified under 080232. If walnuts are roasted, salt-baked, etc., they belong to Chapter 20 (2008.19). If they are walnut powder, they are classified under 1106. 080231 Walnuts in shell: Walnuts in shell (080231) and shelled walnuts (080232) differ only in whether they are in shell, must be clear when declaring. 200819 Other processed nuts: Walnuts that have been roasted, seasoned, etc., are classified under 200819, while 080232 is limited to simple processing such as shelling. 110630 Nut powder: Walnuts ground into powder are classified under 110630, while 080232 is for whole or broken walnut kernels. 081190 Other frozen fruits and nuts: Frozen walnuts may be classified under 081190, but 080232 is usually dried or fresh; freezing requires specific judgment. Is the product walnuts? Is it shelled? Has it been roasted, seasoned or otherwise processed? Is the state fresh or dried? Is it ground into powder?

What is the HS code for shelled walnuts? The HS code for shelled walnuts is 080232, applicable to fresh or dried shelled walnuts, whether or not peeled. If roasted, seasoned or otherwise processed, they are classified under 200819. What is the difference in HS codes between walnuts in shell and shelled walnuts? Walnuts in shell are classified under 080231, and shelled walnuts under 080232. They differ only in whether they are in shell, and must be accurately described when declaring. Which code should walnut kernels be classified under? Walnut kernels usually refer to shelled walnuts. If not further processed, they are classified under 080232; if ground into powder, under 110630. What is the HS code for roasted walnuts? Roasted walnuts are processed nuts and are classified under 200819, not 080232. 080232 only applies to walnuts that have undergone simple processing such as shelling. How to inquire about the tariff rate for shelled walnuts? Tariff rates must be inquired based on the country of origin and trade agreements. You can obtain MFN rates, agreement rates, etc., by entering HS code 080232 and the country of origin on the website of the General Administration of Customs of China or international trade databases. What should be noted when declaring shelled walnuts? When declaring, it is necessary to specify the product name, processing method (shelled, not roasted), state (dried/fresh), whether shelled, brand, specifications, origin, etc. Avoid confusing shelled with in-shell, or omitting the processing state. What documents are required for importing shelled walnuts? Generally, a contract, invoice, packing list, bill of lading, certificate of origin, phytosanitary certificate, etc., are required. Specific document requirements may vary by country; it is recommended to consult a customs broker or customs. What is the VAT rate for shelled walnuts? The VAT rate is usually 9% or 13%, depending on the goods classification and import policy. The specific rate must be inquired according to the latest regulations; it is recommended to use the customs tariff or consult professionals.