HS Code for Shelled walnuts

Shelled walnuts are classified under HS code 0802.32. This classification follows the hierarchical structure of the Harmonized System where Chapter 8 encompasses edible fruits and nuts. Heading 0802 is designated for "Other nuts, fresh or dried, whether or not shelled or peeled." Within this heading, the 0802.30 series is dedicated to walnuts (Juglans spp.). The distinction between subheadings is based on the physical state of the nut: 0802.31 for walnuts in-shell and 0802.32 for those that have been shelled. This code applies to walnut kernels that are fresh or have been dried to reduce moisture content for shelf stability. The classification remains 0802.32 regardless of whether the kernels are whole, halved, or broken into smaller pieces, provided they have not been further processed. The systematic approach of the HS nomenclature ensures that raw agricultural commodities are separated from processed food preparations to facilitate appropriate tariff application and monitoring of food safety standards.

Products Included

• Whole walnut kernels
• Walnut halves (shelled)
• Broken walnut pieces and kernels
• Dried walnut kernels without shells
• Fresh walnut kernels without shells

Common Misclassification

A common error is using HS code 0802.31, which is only for walnuts that remain in their hard outer shell. Another significant misclassification involves HS code 2008.19. If the walnut kernels have been roasted, candied, or seasoned with salt or other flavorings, they are no longer classified in Chapter 8 and must be declared under 2008.19. Furthermore, if the walnuts are imported as a paste or butter, they would fall under 2008.19 as well. It is also important to distinguish these from "butternuts" or other nut varieties which have their own specific subheadings under 0802.

FAQ

What is the HS code for shelled walnuts?

The HS code for shelled walnuts, whether fresh or dried, is 0802.32.

Are walnut pieces classified differently than whole kernels?

No, both whole kernels and broken walnut pieces are classified under HS code 0802.32 as long as they are shelled and not further prepared.