No. Heading 0814 covers peel that is fresh, frozen, dried, or provisionally preserved (i.e., treated to prevent spoilage during transit but not yet processed for consumption). Citrus peel that has been cooked in sugar or otherwise prepared as a confection is classified in Chapter 20 (prepared fruit) or Chapter 17 (sugar confectionery), depending on its form and sugar content.

Not at the heading level — heading 0814 captures citrus peel regardless of its intended downstream use, whether flavoring, essential-oil extraction, or confectionery. The end-use does not change the classification of the raw or provisionally preserved peel itself. Essential oils extracted from the peel would be classified separately in Chapter 33.