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🥜 Raw Cashew Nuts in Shell (Whole)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional Clearance Strategy
📌 Part 1: Product Definition & Classification: Do You Really Know "Raw Cashew Nuts"?
Raw cashew nuts in shell are the primary agricultural product of the cashew tree (Anacardium occidentale). In international trade, they are strictly categorized based on their physical state (shell intact) and processing level (raw/unprocessed). The distinction is critical because processing status and shell presence dictate the HS Code, which directly impacts customs duties, quotas, and inspection requirements.
Two Main Categories in Shell:
- Straight/Whole Nuts (Grade S/Whole): Nuts that are whole and intact, not broken.
- Broken/Wiper Nuts (Grade W/WIPER): Nuts that are broken into pieces but still within the shell.
⚠️ Key Distinction Point:
- If the nut is Whole/Intact → Classified under 0801.31
- If the nut is Broken/Pieces → Classified under 0801.39
- Note: Shelled cashews (kernels) fall under 0801.32/0801.33 and are completely different in tariff treatment.
📦 Part 2: HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Shell Status | Processing Level |
|---|---|---|---|---|
0801.31 |
Raw cashew nuts in shell (Straight/Whole) | Whole nuts, ready for shelling or export as raw material | ✅ In Shell | Raw / Unprocessed |
0801.39 |
Other raw cashew nuts in shell (Broken) | Broken nuts, wipers, or non-whole shapes | ✅ In Shell | Raw / Unprocessed |
0801.32 |
Shelled cashew nuts (Straight) | Kernels, no shell | ❌ No Shell | Raw / Unprocessed |
0801.33 |
Shelled cashew nuts (Broken) | Kernels, broken pieces | ❌ No Shell | Raw / Unprocessed |
🔍 Critical Reminder:
- Both 0801.31 and 0801.39 apply to nuts WITH shells. Do not confuse them with shelled kernels (0801.32/33). - "Raw" means unroasted, unsalted, and untreated. Roasted or seasoned cashews fall under Chapter 20 (Vegetables, Fruit, Nuts, or Other Parts of Plants Prepared or Preserved). - Customs officials often require photos of the shell and batch analysis to confirm the "Raw" status and shell integrity.
💰 Part 3: 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN) [Note: Rates vary by origin; this example assumes China for comprehensive risk analysis]
✅ Effective Time: 2026 Latest Tariff Schedule
🎯 1. 0801.31 —— Raw Cashew Nuts in Shell (Whole/Straight)
| Item | Content |
|---|---|
| Basic MFN Rate | 0% (ad valorem) [Standard MFN for nuts in shell in many markets] |
| USITC Section 301 Surcharge | +25% (If originating from China, subject to current trade policy) |
| IEEPA Surcharge | +10% (If applicable under specific executive orders for Chinese agricultural products) |
| Total Effective Rate | 35% (Base 0% + 25% + 10%) [Check local customs for zero-rate exemptions] |
| Tax Calculation | CIF Value × Total Tax Rate |
| De Minimis Eligibility | ❌ Not Eligible (Agricultural products often excluded from $800 de minimis) |
| Legal Basis Path | HTSUS:0801.31 → USITC:8524.11.10.00 (Cross-ref for surcharge lookup) → FOOTNOTE:9903.88.01 |
📌 Explanation:
- While the base MFN rate for cashew nuts in shell is often 0%, Section 301 tariffs (25%) and IEEPA surcharges (10%) apply if the origin is China. - Total Rate: ~35%. This is a high-cost item for importers. - Phytosanitary Requirement: Must provide an Export Phytosanitary Certificate from the country of origin to prevent pest entry (e.g., cashew nut scale insect).
🎯 2. 0801.39 —— Other Raw Cashew Nuts in Shell (Broken)
| Item | Content |
|---|---|
| Basic MFN Rate | 0% (ad valorem) |
| USITC Section 301 Surcharge | +25% (If originating from China) |
| IEEPA Surcharge | +10% (If applicable) |
| Total Effective Rate | 35% (Base 0% + 25% + 10%) |
| Tax Calculation | CIF Value × Total Tax Rate |
| De Minimis Eligibility | ❌ Not Eligible |
| Legal Basis Path | HTSUS:0801.39 → USITC:8524.91.10.00 (Cross-ref for surcharge lookup) → FOOTNOTE:9903.88.01 |
📌 Note:
- Tariff treatment is identical to0801.31in most major markets (US, EU, China). - Even though "broken" nuts are lower grade, the shell status keeps them in the same tariff heading. - Quality Dispute Risk: Broken nuts may face stricter inspection for mold (aflatoxin) due to surface exposure.
🛠️ Part 4: Customs Clearance Practical Advice (Battle-Tested Pitfall Guide)
✅ 1. Required Documentation Checklist (None Can Be Skipped)
| Document | Mandatory? | Description |
|---|---|---|
| ✅ Phytosanitary Certificate | ✔️ | Crucial. Must be issued by the National Plant Protection Organization (NPPO) of the exporting country. |
| ✅ Commercial Invoice | ✔️ | Must clearly state "Raw Cashew Nuts in Shell" and specify "Whole" or "Broken". |
| ✅ Packing List | ✔️ | Detail net/gross weight, number of bags, and batch numbers. |
| ✅ Certificate of Origin (CO) | ✔️ | Required for tariff preference (if applicable) and origin verification. |
| ✅ Fumigation Certificate | ✔️ | Proof of treatment against pests (e.g., Methyl Bromide). |
| ✅ Lab Test Report | ✔️ | Aflatoxin levels, moisture content, and pesticide residue testing. |
✅ 2. Declaration Tips (Key Mnemonic)
🔥 "Shell On, Raw Status, Phytosanitary First, Broken vs. Whole Must Be Clear!"
| Situation | Correct Declaration | Wrong Action |
|---|---|---|
| Whole nuts in shell | 0801.31 + "Whole" |
Misdeclare as shelled (0801.32) → Fraud Penalty |
| Broken nuts in shell | 0801.39 + "Broken" |
Misdeclare as whole → Grade Dispute |
| Roasted/Salted nuts | Chapter 20 (e.g., 2008.19) | Misdeclare as Raw (0801.3x) → Rejection/Confiscation |
| Shelled Kernels | 0801.32 or 0801.33 |
Misdeclare as In Shell → Tax Evasion |
| Mixed Shell & Kernels | Declare separately | Mixed declaration → Delay/Inspection |
✅ 3. Special Case Handling
| Situation | Handling Advice |
|---|---|
| High Aflatoxin Levels | Shelled nuts are more prone to mold, but in-shell nuts can also suffer. Provide recent lab tests (<30 days old). |
| Origin Dispute | Cashews from India, Vietnam, and Brazil have different tariff rates. Ensure CO matches origin. |
| Pest Infestation | If phytosanitary certificate is missing or invalid, cargo will be quarantined or returned. |
| Small Package (De Minimis) | Even under $800, agricultural products often do not qualify for de minimis exemption. Check with carrier. |
🌍 Part 5: Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 0801.31 / 0801.39 |
35% (0% MFN + 25% + 10%) | Phytosanitary + Fumigation | High scrutiny on pesticides |
| 🇨🇳 China | 0801.31 / 0801.39 |
5-10% | Phytosanitary + CIQ | Strict aflatoxin limits |
| 🇪🇺 EU | 0801.31 / 0801.39 |
0% (MFN) | Phytosanitary + Max Residue Limits | Zero tariff but high inspection |
| 🇦🇺 Australia | 0801.31 / 0801.39 |
5% | Phytosanitary + Biosecurity | Strict quarantine |
| 🇯🇵 Japan | 0801.31 / 0801.39 |
0-5% | Phytosanitary + Positive List System | Very strict on pesticide residues |
📌 Conclusion:
- USA: Highest cost due to Section 301 + IEEPA surcharges (35% total).
- EU/Japan: Zero MFN but highest non-tariff barriers (pesticide/aflatoxin limits).
- China: Moderate tariff (5-10%), but quality control is intense.
📌 Part 6: Common Mistakes & Pitfall Guide (Blood-Stained Lessons)
❌ Mistake 1: Declaring "Roasted Cashews" as "Raw Cashews in Shell"
👉 Consequence: Goods rejected at border, fined for misdeclaration. Roasted nuts are Chapter 20.
❌ Mistake 2: Missing Phytosanitary Certificate
👉 Consequence: Cargo detained for 30+ days, fumigated at importer’s cost, or returned/deported.
❌ Mistake 3: Confusing "In Shell" with "Shelled"
👉 Consequence: Tariff error. Shelled nuts (0801.32) may have different quotas or duties. Misdeclaration leads to customs penalties.
❌ Mistake 4: Ignoring Aflatoxin Limits
👉 Consequence: Batch rejection. Max limit: 10 ppb (EU/US) or 20 ppb (China). Always provide COA (Certificate of Analysis).
✅ Correct Approach:
"Raw Cashew Nuts in Shell, Whole, Grade S, 50kg/bag, Fumigated, Phytosanitary Cert No. XXX, Aflatoxin <10ppb, Origin: Vietnam"
🎯 Part 7: Conclusion: Professional Declaration, Save Time, Reduce Costs!
🎯 Remember the Mnemonic:
🔹 "Shell On, Raw Status, Phyto Cert First!"
🔹 "Whole 31, Broken 39, Shelled 32/33, Don't Mix Them Up!"
🔹 "HS Code Determines Tax, 35% in US, Zero in EU, But Inspection is Key!"
📌 Pro Tip:
- If importing to the US, calculate 35% total tax in your cost model.
- If importing to the EU, focus on pesticide compliance (MRLs).
- Always request pre-shipment inspection to avoid rejection.
- For small samples, check if de minimis applies to agricultural products (usually no).
📣 Immediate Action:
📞 Contact your customs broker + Provide Phytosanitary Certificate + Verify Aflatoxin Levels
🚀 Ensure your cashew nuts clear customs smoothly, avoid rejection, and maximize profit!
✨ Professional Clearance Starts with Accurate Classification!
💼 Every cent of tax matters in global trade!
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关于 HS 编码归类
协调制度(HS)是由世界海关组织(WCO)制定的国际贸易商品分类标准。全球 200 多个国家采用 HS 系统作为海关关税、贸易统计和进出口监管的基础。
每个 HS 编码遵循以下层级结构:
- 章(2 位)——商品大类(例如:第 84 章:机器和机械设备)
- 品目(4 位)——章内的更具体分类
- 子目(6 位)——国际通用细分,所有 WCO 成员国统一使用
- 本国细分(8-10 位)——各国自行扩展的细分编码,如美国 HTSUS 10 位编码
正确的 HS 编码归类对于顺利通关、准确缴纳关税和遵守贸易法规至关重要。错误归类可能导致海关延误、多缴关税或罚款。
从CN进口到US时,适用的关税税率可能包括:
- 最惠国(MFN)税率——适用于 WTO 成员国的标准关税税率
- 普通税率——适用于无贸易协定国家
- 贸易救济关税——附加关税,如 301 条款(反倾销)、232 条款(国家安全)或反补贴税
本页内容仅供参考。如需正式归类,请咨询当地海关或持牌报关代理。