HS Code for Shelled cashew nuts

Shelled cashew nuts are classified under HS code 0801.32. This classification is part of Chapter 08, which encompasses edible fruits and nuts. Heading 0801 is dedicated to a specific group of nuts: coconuts, Brazil nuts, and cashew nuts. The structure of this heading differentiates between the nuts based on whether they retain their outer shell. Subheading 0801.31 covers cashews in-shell, whereas 0801.32 is the designated code for shelled cashews. To qualify for this code, the cashews must be in a fresh or dried state. The shelling process involves removing the caustic outer hull to reveal the edible kernel. This classification remains valid even if the kernels are broken or in pieces, provided they have not undergone further processing such as roasting, frying, or flavoring. The HS system uses these distinctions to track the trade of raw agricultural commodities versus processed food products. The botanical origin (Anacardium occidentale) is the primary determinant for this heading, and the "shelled" status is the determinant for the specific subheading.

Products Included

• Raw cashew kernels
• Dried shelled cashew nuts
• Broken cashew nut pieces (raw/dried)
• Whole shelled cashew kernels
• Cashew splits (raw/dried)

Common Misclassification

Shelled cashew nuts are often misclassified under 0801.31, which is only for cashews that are still in their shells. A more significant error is classifying them under 2008.19, which is the code for roasted, salted, or otherwise prepared cashew nuts. Because many cashews are steam-treated to facilitate shelling, there is sometimes confusion about whether they are "raw." However, as long as the steaming is for shelling purposes and not for roasting, they remain in 0801.32. Another misclassification occurs with cashew nut shell liquid (CNSL), which is a chemical product classified under 3824.99, or cashew apples, which are classified as fresh fruit under 0810.90.

FAQ

What is the HS code for shelled cashew nuts?

The HS code for shelled cashew nuts is 0801.32, which includes both whole and broken raw or dried kernels.

Does this code apply to broken cashew kernels?

Yes, HS code 0801.32 applies to shelled cashew nuts regardless of whether they are whole, halves, or smaller broken pieces, provided they are not roasted.