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🌰 Macadamia Nuts, Roasted (Whole, Shelled, or Pieces)
🌐 HS Code Reference & Customs Clearance Guide | 2026 Latest Tariff Analysis | Professional通关 Strategy
📌 I. Product Definition & Classification: Do You Really Know "Macadamia Nuts"?
Macadamia nuts, widely known as the "Queen of Nuts," are high-value agricultural products prized for their rich creaminess and healthy fats. In international trade, they are strictly categorized by their processing state. The distinction between Raw and Roasted is critical, as it determines the HS Code and, consequently, the tax liability.
⚠️ Key Distinction Point:
- Raw Macadamia Nuts (0802.10): Not roasted, intended for human consumption. Includes whole, shelled, or pieces. - Roasted Macadamia Nuts (0802.20): Roasted (whether whole, shelled, or in pieces). Crucially, if they are intended for human consumption, they fall under this heading.
- Note on Processing: Roasting is considered a process that alters the classification from the "Raw" category (0802.10) to the "Prepared/Roasted" category (0802.20).
📦 II. HS Code Classification Details (2026 Latest Tariff Authority Comparison)
| HS Code | Product Description | Application Scenario | Processing State |
|---|---|---|---|
0802.10 |
Macadamia nuts, raw – whole, shelled, or in pieces, not roasted, intended for human consumption (for comparison) | Fresh dried nuts, unprocessed, often used for oil extraction or further industrial processing | ❌ Not Roasted |
0802.20 |
Macadamia nuts, roasted – whole, shelled, or in pieces, roasted, intended for human consumption | Snack foods, roasted for flavor, salted or unsalted roasted nuts | ✅ Roasted |
🔍 Key Reminder:
- "Roasted" includes nuts that have been heat-treated to develop flavor. This includes dry roasted, oil roasted, or salted roasted macadamias. - If the nuts are raw, they must be declared under 0802.10. Misdeclaring roasted nuts as raw to avoid higher taxes or different regulations is a serious customs violation. - The description "intended for human consumption" is vital. If intended for planting, they fall under Chapter 12 (1202 or 1211), not Chapter 8.
💰 III. 2026 Latest Tariff Rate Details (Including Surcharges & Policy Add-ons)
✅ Applicable Country: United States (US)
✅ Origin: China (CN)
✅ Effective Date: 2025 November 10 onwards (including subsequent imports)
🎯 1. 0802.20 —— Macadamia Nuts, Roasted (Intended for Human Consumption)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% (ad valorem) |
| USITC Additional Tariff | +25% (from USITC Footnote 9903.88.01) |
| IEEPA Additional Tariff | +10% (Targeting China/Hong Kong products, effective from Nov 10, 2025) |
| Total Tariff Rate | 45% |
| Tax Calculation | CIF Value × 45% |
| De Minimis Exemption Eligibility | ❌ Not Eligible (deny_de_minimis) |
| Legal Basis Path | IEEPA:9903.01.25 → IEEPA:9903.01.24 → USITC:0802.20 → FOOTNOTE:9903.88.01 |
📌 Explanation:
- The "USITC Additional Tariff 25%" is imposed under Section 301 of the Trade Act; - The "IEEPA 10%" is an additional tariff under the International Emergency Economic Powers Act targeting Chinese products; - Total 45%, which is considered a high tariff. This must be factored into your cost structure before shipment!
🎯 2. 0802.10 —— Macadamia Nuts, Raw (For Comparison)
| Item | Content |
|---|---|
| Base Tariff Rate | 0% |
| USITC Additional Tariff | +25% |
| IEEPA Additional Tariff | +10% |
| Total Tariff Rate | 45% |
| Tax Calculation | CIF × 45% |
| De Minimis Exemption Eligibility | ❌ Not Eligible |
| Legal Basis Path | IEEPA:9901.25 → IEEPA:9903.01.24 → USITC:0802.10 → FOOTNOTE:9903.88.01 |
📌 Note:
- Like the roasted version, raw macadamia nuts are subject to the same high additional tariffs. - Whether raw or roasted, if they are processed for human consumption from China, the 45% total tariff applies.
🛠️ IV. Customs Clearance Practical Advice (Battle-Tested Pitfall Avoidance Guide)
✅ 1. Required Document Checklist (All Mandatory)
| Document | Required | Explanation |
|---|---|---|
| ✅ Product Specification Sheet | ✔️ | Must include: Roasting method (dry/oil), salt content, size/grade, packaging type. |
| ✅ Certificate of Origin (CO) | ✔️ | Essential for tracking origin. If from Australia/Hawaii, potential benefits apply (check current FTAs). |
| ✅ Commercial Invoice | ✔️ | Clearly state: "Macadamia Nuts, Roasted, Intended for Human Consumption". Avoid vague terms like "Snacks". |
| ✅ Packing List | ✔️ | Detail net/gross weight, number of packages, and whether nuts are whole, shelled, or pieces. |
| ✅ Health/Sanitary Certificate | ✔️ | Required for food products. Must confirm safety for human consumption. |
| ✅ Third-Party Inspection Report | ✔️ | Aflatoxin, moisture content, and heavy metal tests are often requested for nuts. |
✅ 2. Declaration Techniques (Key Mantras)
🔥 "Roasted is 0802.20, Raw is 0802.10. Specify 'For Human Consumption' to avoid Chapter 12 traps!"
| Scenario | Correct Declaration Method | Incorrect Practice |
|---|---|---|
| Roasted macadamias for snacking | 0802.20 |
Misdeclaring as 0802.10 (Raw) → Risk of penalty + 45% tariff correction |
| Raw macadamias for planting | Chapter 12 (1202/1211) | Declaring as 0802.10 → Food tax applies instead of planting tax |
| Roasted macadamias for industrial oil extraction | Chapter 12 (1202) | Declaring as 0802.20 → Higher tax for non-food use |
| Salted roasted nuts | 0802.20 |
Declaring as "Mixed Nuts" without specifying |
✅ 3. Special Case Handling
| Scenario | Handling Advice |
|---|---|
| OEM Custom Roasting | Provide customer order + roasting specifications. Ensure "Roasted" is clearly stated. |
| Salted/Flavored Roasted Nuts | Still fall under 0802.20 as long as the primary character remains macadamia. Declare flavor/salt content in specs. |
| Macadamias from Non-China Origins (e.g., Australia, Hawaii) | Critical: If origin is eligible for preferential treatment under current trade agreements, tariffs may be lower. Verify origin status! |
| Small Samples (De Minimis) | ❌ Not Eligible. Even small shipments are subject to the 45% tariff due to deny_de_minimis status for this HS code. |
🌍 V. Global Major Market Clearance Comparison (2026 Latest)
| Country/Region | Recommended HS Code | Tariff (China Origin) | Certification Requirements | Notes |
|---|---|---|---|---|
| 🇺🇸 USA | 0802.20 (Roasted) |
45% Total | FDA Registration + Labeling | High tariff due to Section 301 & IEEPA |
| 🇨🇳 China | 0802.20 |
10-15% (Varies) | CCC (if applicable) + Food Safety | Import duty + VAT |
| 🇪🇺 EU | 0802.20 |
0-6.5% (Varies by type) | CE (if packaging) + Food Safety | No additional political tariffs |
| 🇦🇺 Australia | 0802.20 |
5% | AQIS Requirements | Major producer, different supply chain |
| 🇯🇵 Japan | 0802.20 |
0-8% (Varies) | PSE (if applicable) + Food Sanitation | CPTPP may offer benefits |
📌 Conclusion:
- The USA imposes the highest effective tariff (45%) on roasted macadamia nuts from China. - Cost Implication: This significantly impacts profit margins. Consider supply chain diversification (e.g., sourcing from Australia or Hawaii if feasible) or pre-clearance rulings. - EU & Japan are more favorable markets in terms of tariff burden.
📌 VI. Common Errors & Pitfall Guide (Blood & Tears Lessons)
❌ Error 1: Declaring "Roasted Nuts" as "Raw Nuts" to avoid higher scrutiny
👉 Consequence: Customs inspection reveals roasting signs (color, smell, specs) → Penalties + Back Taxes + Delays!
❌ Error 2: Not specifying "For Human Consumption"
👉 Consequence: Customs may assume it's for planting (Chapter 12) → Wrong HS Code → Fines!
❌ Error 3: Using vague terms like "Snacks" or "Mix Nuts"
👉 Consequence: Lack of specificity leads to customs queries → Shipment Hold!
❌ Error 4: Ignoring Aflatoxin/Moisture Tests
👉 Consequence: Rejection at US ports of entry due to food safety violations → Return or Destruction!
✅ Correct Approach:
"Roasted Macadamia Nuts, Shelled, Whole, 1kg Net Weight, Unsalted, For Human Consumption, FDA Registered Facility, Certificate No. XYZ"
🎯 VII. Conclusion: Professional Declaration Saves Money!
🎯 Remember the Mantra:
🔹 "Roasted = 0802.20, Raw = 0802.10. Both at 45% if from China. Specify 'Human Consumption'!"
🔹 "HS Code decides the tax rate. A small mistake in description can cost you thousands!"
📌 Pro Tip:
- If your macadamia nuts are sourced from Australia, Hawaii, or South Africa, check if they qualify for zero or reduced tariffs under current trade terms.
- Always apply for an Advance Ruling if the roasting level is borderline.
- Ensure FDA Pre-Notification is completed before shipment arrival in the US.
📣 Immediate Action Required:
📞 Contact a professional customs broker + Provide Roasting Specs + Verify Origin + Apply for Advance Ruling (if needed)
🚀 Ensure your macadamia nuts pass customs smoothly, avoid costly delays, and maximize your profits!
✨ Professional clearance starts with precise classification!
💼 Every penny of your cost deserves accurate calculation!
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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。