HS Code for Cashews

The classification of shelled cashew nuts under HS code 080132 is determined by the General Rules for the Interpretation (GRI) of the Harmonized System. Chapter 8 covers edible fruit and nuts, as well as peel of citrus fruit or melons. Heading 0801 specifically addresses coconuts, Brazil nuts, and cashew nuts, whether fresh or dried, and whether or not shelled or peeled. Within this heading, the subheadings are divided by the type of nut and then by its state (in shell versus shelled). Subheading 080132 is reserved for cashew nuts that have had their outer shell removed. This classification applies regardless of whether the nuts are fresh or dried. However, the degree of processing is a critical factor; if the cashews have been roasted, salted, or otherwise prepared beyond simple drying or shelling, they may move to Chapter 20. For standard raw or dried shelled cashews, 080132 remains the primary code for international trade documentation and tariff application. The distinction is vital because shelled nuts often carry different duty rates compared to their in-shell counterparts due to the added value of processing.

Products Included

• Raw shelled cashew nuts
• Dried shelled cashew nuts
• Blanched cashew nuts (where the thin skin is removed)
• Broken shelled cashew pieces
• Whole shelled cashew kernels

Common Misclassification

The most frequent misclassification occurs between 080132 and 080131. Code 080131 is strictly for cashews that remain in their hard outer shell. Another common error involves HS code 200819. If cashews are roasted, salted, flavored, or coated in sugar or honey, they are considered "prepared or preserved" and must be classified under 200819 rather than Chapter 8. Importers often mistakenly use 080132 for roasted snacks, which can lead to customs penalties and incorrect duty payments.

FAQ

What is the HS code for cashews?

The HS code for shelled cashew nuts is 080132, while cashews in their shell are classified under 080131.

Does 080132 include roasted cashews?

No, roasted cashews are generally classified under HS code 200819 as prepared nuts. 080132 is reserved for fresh or dried nuts that have not been cooked or further processed with additives.