HS Heading 0805 : Citrus fruit, fresh or dried
HEADING DEFINITION & DISAMBIGUATION
HS Heading 0805 encompasses citrus fruit, fresh or dried. It classifies 7 6-digit WCO subheadings within Chapter 08 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 0805
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 0805.10 | Citrus fruit, fresh or dried, Oranges | 08 | View 0805.10 Package → |
| 0805.21 | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Mandarins (including tangerines and satsumas) | 08 | View 0805.21 Package → |
| 0805.22 | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Clementines | 08 | View 0805.22 Package → |
| 0805.29 | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Other | 08 | View 0805.29 Package → |
| 0805.40 | Citrus fruit, fresh or dried, Grapefruit and pomelos | 08 | View 0805.40 Package → |
| 0805.50 | Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) | 08 | View 0805.50 Package → |
| 0805.90 | Citrus fruit, fresh or dried, Other, including kumquats, citrons and bergamots | 08 | View 0805.90 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 0805
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 0805 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 0805 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 0805 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 0805?
HS Heading 0805 covers Citrus fruit, fresh or dried, grouping 7 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 0805?
Subheadings under Heading 0805 range from 0805.11 to 0805.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 0805?
US MFN general duty rates for Heading 0805 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 0805?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 0805?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 0805?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 0805 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 0805?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 0805?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 0805?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.