WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
08.05 - Citrus fruit, fresh or dried. Oranges 0805.10 - 0805.20 - Mandarins (including tangerines and satsumas); clementines, wilkings and 0805.40 0805.50 - Grapefruit, including pomelos - Lemons (Citrus lirnon, Citrus limonurn) 0805.90 - Other similar citrus hybrids Citrus latifolia) and limes (Citrus aurantifolia, The expression " citrus fruit " applies inter alia to : (1) Oranges, sweet or bitter (Seville oranges). (2) Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids. (3) Grapefruit (including pomelos). (4) Lemons (Citrus lirnon, Citrus limonum) and limes (Citrus aurantifolia, C i t m latifolia). (5) Citrons, kumquats and bergamots, etc. The heading also includes small green oranges and small green lemons of a kind used for preserving. The heading excludes : (a) Citrus h i t peel (heading 08.14). (b) " Orange eas " ox " orangettes " which are immature inedible oranges having fallen soon after the tree has '!I lossomed, gathered dry with a view, in particular, to extraction of their essential oil (petit-grain) (heading 12.11).
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.