HS Code for Shelled almonds

The classification of shelled almonds under HS code 080212 is determined by the General Rules for the Interpretation of the Harmonized System (GRI). According to GRI 1, classification is governed by the terms of the headings and any relative section or chapter notes. Chapter 08 specifically covers edible fruit and nuts. Heading 0802 is designated for "Other nuts, fresh or dried, whether or not shelled or peeled." Within this heading, the subheading 080212 is reserved for almonds (Prunus dulcis) that have had their outer shells removed. This classification applies to both sweet and bitter almonds. The nuts may be whole, sliced, chopped, or flaked, provided they have not been roasted or cooked. Blanched almonds, where the thin skin has been removed by brief immersion in hot water, are also included here because this process is considered a preparation for shelling or preservation rather than cooking. However, if the almonds are roasted, salted, or preserved in syrup, they are excluded from Chapter 08 and must be classified under Chapter 20. Furthermore, if the almonds are ground into a fine powder (almond meal or flour), they may fall under heading 1106 depending on the particle size. It is also important to distinguish these from almond oil, which is classified under heading 1513.

Products Included

• Raw shelled sweet almonds
• Raw shelled bitter almonds
• Blanched almonds (unroasted)
• Sliced or flaked raw almonds
• Dried shelled almonds

Common Misclassification

The most frequent misclassification occurs between 080212 and 200819. Code 200819 is used for almonds that have been roasted, salted, or otherwise prepared. Another common error involves almond flour; if the almonds are ground into a fine powder, they should be classified under 110630. Additionally, in-shell almonds are often mistakenly declared under the shelled code, but they belong in 080211. Sugared or chocolate-covered almonds are also excluded, falling under 1704 or 1806 respectively.

FAQ

What is the HS code for shelled almonds?

The HS code for shelled almonds is 080212.

Are roasted almonds classified under 080212?

No, roasted almonds are classified under HS code 200819 as prepared nuts.