Chapter 20 covers preparations of vegetables, fruits, nuts or other parts of plants, including foods preserved by vinegar, sugar, freezing, canning, etc. This chapter does not include goods that are only simply refrigerated, frozen or temporarily preserved (classified under Chapter 7 or Chapter 8), nor does it include prepared sauces or soups (classified under Chapter 21). The core is that the goods have undergone processing beyond their primary form, such as juices, jams, canned goods, etc. Heading 2009 specifically covers fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit. It covers liquids obtained from fresh fruits or vegetables by pressing, extraction, etc., which may have been diluted, sweetened, pasteurized, etc. However, it does not include: fermented juices (classified under Chapter 22), juices with added alcohol (classified under Chapter 22), and beverages made by diluting concentrated juice for direct drinking (possibly classified under Chapter 22). The first 2 digits '20' represent Chapter 20: preparations of vegetables, fruits, nuts or other parts of plants. The 3rd-4th digits '09' represent heading 2009: fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit. The 5th-6th digits '39' represent subheading 200939: other citrus juice. Under '2009', the subdivisions are: 200911 frozen orange juice, 200912 orange juice not frozen (Brix value ≤20), 200919 other orange juice, 200921 grapefruit juice (Brix value ≤20), 200929 other grapefruit juice, 200931 lemon juice (Brix value ≤20), 200939 other citrus juice, etc. 200939 specifically refers to citrus juices other than orange juice, grapefruit juice, and lemon juice, such as pomelo juice, lime juice, mandarin juice, etc., and does not meet the specific conditions of other subheadings. The product is juice of citrus fruits (such as pomelo, lime, mandarin), unfermented, not containing added spirit, and does not fall under the specific subheadings for orange juice, grapefruit juice, or lemon juice. Therefore, it is classified under 200939 'other citrus juice', rather than 200919 (other orange juice) or 200929 (other grapefruit juice). If it is mixed juice, it may be classified under 200990 according to the main component or homogenization rules.

Product Name: The specific name of the declared goods, which should accurately reflect the type of juice, such as 'pomelo juice', 'lime juice', 'mandarin juice', etc. Ingredient Content: List the juice content, Brix value, additives (such as sugar, preservatives), etc. The Brix value affects subheading classification. Processing Method: Indicate whether it has been concentrated, frozen, pasteurized, diluted, etc., such as 'non-concentrated reconstituted', 'frozen concentrated'. Packaging Specifications: Declare the packaging form and net weight, such as '200-liter aseptic bag', '1-liter carton', which affects regulatory conditions. Brand: Fill in the brand name (fill in 'none' if no brand), used for customs intellectual property protection. Origin: The country or region where the juice is produced, affecting tariffs and the application of trade agreements. Production Date: The production date or batch number of the juice, used for food safety traceability. Product Name: Pomelo juice; Ingredient Content: 100% pomelo juice, Brix value 10.5; Processing Method: Non-concentrated reconstituted, pasteurized; Packaging Specifications: 200-liter aseptic bag; Brand: None; Origin: China; Production Date: 2025-03-01. Brix value not declared or incorrectly declared, leading to incorrect subheading classification. Fermented juice or juice with added alcohol mistakenly declared as 200939, when it should actually be classified under Chapter 22. Mixed citrus juice not classified according to the main component, possibly incorrectly classified under 200990.

Core basis for classification: 1) The product is juice of citrus fruits; 2) Unfermented and not containing added spirit; 3) Does not fall under the specific subheadings for orange juice, grapefruit juice, or lemon juice; 4) The Brix value and processing state must meet the requirements of heading 2009. If it is concentrated juice that has been diluted, it is still classified under 2009, but it is necessary to distinguish whether it falls under 200939. If sugar or other sweeteners are added, it does not affect the heading, but may affect the subheading (e.g., Brix value). 200919 Other orange juice: 200919 specifically refers to orange juice, while 200939 is other citrus juice (such as pomelo, lime). If the product is orange juice, even if the Brix value is different, it is classified under the 2009xx orange juice subheadings. 200929 Other grapefruit juice: 200929 specifically refers to grapefruit juice, while 200939 is citrus juice other than orange, grapefruit, and lemon. If the product is grapefruit juice, it should be classified under 200929. 200939 Other citrus juice: This code differs from 200931 (lemon juice): lemon juice is classified under 200931, while 200939 covers pomelo, lime, mandarin, etc. 200990 Mixtures of juices: 200990 is for mixtures of juices (including mixtures of citrus and non-citrus), while 200939 is for single citrus juice. If the citrus juice is not the main component in a mixture, it may be classified under 200990. 220290 Other non-alcoholic beverages: 220290 is for juices made into beverages (such as adding water, sugar, flavorings for direct drinking), while 200939 is for unfermented, non-alcoholic pure juice or concentrated juice. Is it clearly juice of citrus fruits? Is it unfermented and not containing added spirit? Is it not orange juice, grapefruit juice, or lemon juice? Has the Brix value been declared? Is the processing method beyond simple refrigeration?

How to query the import tariff rate for 200939? You can query the MFN rate, general rate, and VAT rate by entering HS code 200939 on the official website of the General Administration of Customs of China or the 'Internet + Customs' platform. You can also use the free trade agreement rate query tool to determine the applicable rate based on the origin. Rates may change, and it is recommended to refer to the latest published by customs at the time of declaration. Are both pomelo juice and lime juice classified under 200939? Yes, both pomelo juice and lime juice belong to other citrus juice, as they are neither orange juice, grapefruit juice, nor lemon juice. However, note that if the Brix value or processing method is special, it may affect subheading subdivision, but 200939 is a residual subheading and usually applies. Which code should concentrated citrus juice be classified under? Concentrated citrus juice is still classified under 2009, and the specific subheading depends on the type of fruit and the Brix value. For example, concentrated orange juice is classified under 200911 (frozen) or 200919 (other), and concentrated pomelo juice under 200939. If the concentrated juice is diluted for direct drinking, it may be classified under Chapter 22. How to distinguish between 200939 and 200990? 200939 applies to single citrus juice (not orange, grapefruit, lemon), while 200990 applies to mixtures of juices, including mixtures of citrus and non-citrus, or mixtures of multiple citrus. If citrus juice is the main component in a mixture and the essential character is not changed, it may still be classified under 200939, but usually mixtures of juices are classified under 200990. Why is the Brix value important when declaring? The Brix value is a key indicator for subheading division. For example, the subheadings for orange juice, grapefruit juice, and lemon juice are all divided at a Brix value of 20. For 200939, although the subheading is not further subdivided, customs may require declaration to confirm classification and for statistics and valuation. If sugar is added to the juice, does it affect classification? Adding sugar does not affect heading 2009, as 2009 allows added sugar. However, if after adding sugar it becomes a beverage (such as diluted, flavored), it may be classified under Chapter 22. The key is whether the essential character of the juice is maintained and whether it is for direct drinking. What is the export tax rebate rate for 200939? The export tax rebate rate must be queried according to the latest documents of the State Administration of Taxation. Typically, the export tax rebate rate for juices is 9% or 13%, subject to the export commodity code library. It is recommended to query the real-time rebate rate through the electronic tax bureau or customs broker. Does cross-border e-commerce retail import of citrus juice apply to 200939? Cross-border e-commerce retail imported goods must be classified according to the actual state at the time of inspection. If it is pure citrus juice, it is still classified under 200939, but it must comply with the positive list requirements for cross-border e-commerce retail imports. The tax rate is calculated according to the cross-border e-commerce comprehensive tax, not the general trade tax rate.