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The principal nuts of this heading are almonds (sweet or bitter), hazelnuts or filberts, walnuts, chestnuts (Castanea spp.), pistachios, macadamia nuts, pecans and pignolia nuts (seeds of the Pinus pinea).
This heading also covers areca (betel) nuts used chiefly as a masticatory, cola (kola) nuts used both as a masticatory and as a base in the manufacture of beverages, and an edible, nutlike, spiny-angled fruit of the species Trapa natans, sometimes referred to as a water chestnut.
The heading does not include :(a) The edible tuber of the species Eleocharis dulcis or Eleocharis tuberosa, commonly known as the Chinese water chestnut (heading 07.14). (b) Empty walnut or almond hulls (heading 14.04). (c) Ground‑nuts (heading 12.02), roasted ground‑nuts or peanut butter (heading 20.08). (d) Horse chestnuts (Aesculus hippocastanum) (heading 23.08).
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