WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
08.01 - Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled (I-). 080 1.11 080 1.12 0801.19 0801.21 0801.22 0801.31 0801.32 - Coconuts : - - Desiccated - - In the inner shell (endocarp) - - Other - Brazil nuts : - - Inshell - - Shelled - Cashew nuts : - - Inshell - - Shelled The heading includes desiccated coconut, that is dried and shredded flesh of coconut, but it excludes copra, the dried flesh of coconut used for the expression of coconut oil and unsuitable for human consumption (heading 12.03).
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 08.12 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.