https://www.taxtmi.com/caselaws?id=785149 Dark seedless raisins of the Black Corinth variety are classifiable under tariff item 08062010 under Rule 1 of the General Rules for the Interpretation of the Import Tariff, with Heading 0806 and the Harmonized System Explanatory Notes treating seedless raisins as dried grapes. On that basis, the goods fall within the raisins entry rather than a residual dried-grapes classification. The ruling also states that goods correctly described as dark seedless raisins under tariff item 08062010 are eligible for customs duty exemption under the applicable later notification, subject to verification of the variety and supporting certification or proof requirements. en-us Thu, 15 Jan 2026 00:00:00 +0530 Mon, 19 Jan 2026 07:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785149 Dark seedless raisins of the Black Corinth variety are classifiable under tariff item 08062010 under Rule 1 of the General Rules for the Interpretation of the Import Tariff, with Heading 0806 and the Harmonized System Explanatory Notes treating seedless raisins as dried grapes. On that basis, the goods fall within the raisins entry rather than a residual dried-grapes classification. The ruling also states that goods correctly described as dark seedless raisins under tariff item 08062010 are eligible for customs duty exemption under the applicable later notification, subject to verification of the variety and supporting certification or proof requirements. Case-Laws Customs Thu, 15 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785149