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Heading 0805 : Citrus fruit, fresh or dried.
The expression "citrus fruit" applies inter alia to :(1) Oranges, sweet or bitter (Seville oranges). (2) Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids. (3) Grapefruit (including pomelos). (4) Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia). (5) Citrons, kumquats and bergamots, etc. The heading also includes small green oranges and small green lemons of a kind used for preserving.
The heading excludes : (a) Citrus fruit peel (heading 08.14). (b) "Orange peas" or "orangettes" which are immature inedible oranges having fallen soon after the tree has blossomed, gathered dry with a view, in particular, to extraction of their essential oil (petit‑grain) (heading 12.11).
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