WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
08.04 - Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. 0804.10 0804.20 0804.30 0804.40 0804.50 - Dates - Figs - Pineapples - Avocados - Guavas, mangoes and mangosteens For the purposes of this heading the term "figs " ap lies only to fruits of the species Ficus carica, whether or not to be used for distillation; the eading therefore does not cover cactus figs (prickly pears) which fall in heading 08.10. l
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.