Brazil Nuts, Fresh or Dried, Shelled

Shelled Brazil nuts (0801220000) and in-shell Brazil nuts (0801210000) are separate 6-digit headings with potentially different duty rates. The shelling step — removing the hard outer shell to expose the kernel — is the determining factor. Importers should confirm the product's exact state at time of entry, as partial shelling or mixed lots can create classification ambiguity.

Macau does not produce Brazil nuts domestically. Its appearance as a supplier reflects re-export or further processing trade flows, where nuts sourced from South America are processed or repackaged before being shipped onward. Importers should be attentive to country-of-origin rules and ensure that substantial transformation, if any, is properly documented to support the declared origin.