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Classification of Goods and Services

(The First Schedule To The Customs Tariff Act, 1975)

Chapter 08

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Edible fruit and nuts; peel of citrus fruit or melons


NOTES :

1. This Chapter does not cover inedible nuts or fruits.

2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

(a) for additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate);

(b) to improve or maintain their appearance (for example by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts.

4. Heading 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

0801

Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled

0802

Other nuts, fresh or dried, whether or not shelled or peeled

0803

Bananas, including plaintains, fresh or dried

0804

Dates , figs , pineapples, avocados , guavas, mangoes, and mangosteens, fresh or dried

0805

Citrus fruit , fresh or dried

0806

Grapes, fresh or dried

0807

Melons (including watermelons ) and papaws (papayas ) , fresh

0808

Apples, pears and quinces, fresh

0809

Apricots, cherries, peaches (including nectarines) , plums and sloes, fresh

0810

Other fruit , fresh

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water , frozen, whether or not containing added sugar or other sweetening matter

0812

Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption

0813

Fruit, dried , other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter

0814

Peel of citrus fruit or melons (including watermelons) , fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

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