Citrus fruit, fresh or dried
19 declarable lines
Heading 0805 covers fresh or dried citrus fruit. It is split first by fruit type: oranges, mandarins and similar hybrids, grapefruit and pomelos, lemons and limes, and other citrus such as kumquats, citrons and bergamots. Some lines also depend on entry date for grapefruit and pomelos, on organic certification, or on the lime variety.
Products in this heading
- Fresh oranges
- Fresh tangerines and satsumas
- Fresh clementines
- Fresh grapefruit
- Fresh pomelos
- Fresh lemons
- Fresh limes
- Fresh kumquats
How to choose the right subheading
- Identify the citrus type first: oranges, mandarins and similar hybrids, grapefruit and pomelos, lemons and limes, or other citrus.
- For grapefruit and pomelos, check the entry date because the subheading changes for August 1 to September 30, October, and other times.
- For lemons and limes, separate lemons from limes, then separate Citrus latifolia limes from other limes.
- Check whether a certified organic line exists for the fruit you are classifying.
- Use the other citrus line for kumquats, citrons, bergamots and similar items not named earlier.
Often confused with
- Heading 0806Fresh grapes
Grapes have their own heading and are not classified as citrus.
- Heading 0807Fresh melons and watermelons
Melons are covered by heading 0807, not heading 0805.
- Heading 0808Fresh apples
Apples are a separate fresh fruit heading.
- Heading 0813Dried fruit mixtures
Mixtures of dried fruits are classified in heading 0813, while single dried citrus fruits remain in heading 0805.
Frequently asked questions
What is the HTS code for fresh oranges?
Oranges other than Temple oranges or certified organic oranges use 0805.10.00.60, with a general (MFN) rate of 1.9¢/kg. Temple oranges use 0805.10.00.20 at the same general (MFN) rate.
What is the duty on fresh lemons?
Fresh lemons classified as other than certified organic use 0805.50.20.50, with a general (MFN) rate of 2.2¢/kg. Certified organic lemons use 0805.50.20.10 at the same general (MFN) rate.
How do I classify grapefruit entered in October?
Grapefruit entered during October is classified under 0805.40.60.10, with a general (MFN) rate of 1.5¢/kg. Pomelo entered during October uses 0805.40.60.90 at the same general (MFN) rate.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 0805
- 0805.10.00.20Citrus fruit, fresh or dried / Oranges / Temple oranges1.9¢/kg
- 0805.10.00.50Citrus fruit, fresh or dried / Oranges / Certified organic1.9¢/kg
- 0805.10.00.60Citrus fruit, fresh or dried / Oranges / Other1.9¢/kg
- 0805.21.00.10Mandarins (including tangerines and satsumas) / Tangerines1.9¢/kg
- 0805.21.00.90Mandarins (including tangerines and satsumas) / Other1.9¢/kg
- 0805.22.00.00Citrus fruit, fresh or dried / Clementines1.9¢/kg
- 0805.29.00.00Citrus fruit, fresh or dried / Other1.9¢/kg
- 0805.40.40.10If entered during the period from August 1 to September 30, inclusive, in any year / Grapefruit1.9¢/kg
- 0805.40.40.90If entered during the period from August 1 to September 30, inclusive, in any year / Pomelo1.9¢/kg
- 0805.40.60.10If entered during the month of October / Grapefruit1.5¢/kg
- 0805.40.60.90If entered during the month of October / Pomelo1.5¢/kg
- 0805.40.80.10Grapefruit and pomelos / If entered at any other time / Grapefruit2.5¢/kg
- 0805.40.80.90Grapefruit and pomelos / If entered at any other time / Pomelo2.5¢/kg
- 0805.50.20.10Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) / Lemons / Certified organic2.2¢/kg
- 0805.50.20.50Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) / Lemons / Other2.2¢/kg
- 0805.50.30.20Tahitian limes, Persian limes and other limes of the Citrus latifolia variety / Certified organic0.8%
- 0805.50.30.40Tahitian limes, Persian limes and other limes of the Citrus latifolia variety / Other0.8%
- 0805.50.40.00Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) / Limes / Other1.8¢/kg
- 0805.90.01.00Citrus fruit, fresh or dried / Other, including kumquats, citrons and bergamots0.8%