WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
08.02 - Other nuts, fresh or dried, whether or not shelled or peeled. - Almonds : 0802.1 1 - - In shell 0802.12 - - Shelled - Hazelnuts or filberts {Corylus spp.) : 0802.21 - - In shell 0802.22 - - Shelled - Walnuts : - - In shell 0802.32 - - Shelled - Chestnuts (Castanea spp.) : 0802.41 - - In shell 0802.42 - - Shelled - Pistachios : 0802.5 1 - - In shell 0802.3 1 0802.61 - - Shelled - Macadamia nuts : - - In shell 0802.62 - - Shelled 0802.52 0802.70 - Kola nuts (Cola spp.) 0802.80 0802.90 - Areca nuts - Other The princi a1 nuts of this headin are almonds (sweet or bitter), hazelnuts or filberts, walnuts, chestnuts [~astamaspp.), pistac ios, macadma nuts, pecans and pignolia nuts (seeds of the Pinus pinea). % This heading also covers areca (betel) nuts used chiefly as a masticatory, cola (kola) nuts used both as a masticatory and as a base in the manufacture of beverages, and an edible, nutlike, spiny-angled fruit of the species Trapa natans, sometimes referred to as a water chestnut. The heading does not include : (a) The edible tuber of the species Eleocharis dulcis or Eleocharis tuberosa, commonly known as the Chinese water chestnut (heading 07.14). (b) Empty walnut or almond hulls (heading 14.04). (c) Ground-nuts (heading 12.02), roasted ground-nuts or peanut butter (heading 20.08). (d) Horse chestnuts (Aesculus hippocastanurn) (heading 23.08).
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 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.