HS Code for Makhana (Fox Nuts)
Makhana, also called fox nuts or lotus seeds, are the seeds of the water lily Euryale ferox, and the HTSUS has no heading that names them. Raw or simply dried makhana generally point toward the residual vegetable products line at 1212.99, while roasted, seasoned or flavored makhana are prepared seeds that point toward subheading 2008.19. Because there is no dedicated line, the form of the product and how it has been processed deserve a careful look. Confirming whether the makhana is raw or prepared is the first step in exploring the most appropriate code.
HTS Codes for Makhana (Fox Nuts)
| HTS Code | Description | Duty Rate |
|---|---|---|
| 1212.99.92.00 | Other vegetable products of a kind used primarily for human consumption, not elsewhere specified Raw, dried or popped (unflavored) fox nut seeds of Euryale ferox | Free |
| 0802.99.98.00 | Other nuts, fresh or dried, shelled Alternative to explore if fox nuts are treated as an edible nut of chapter 8 | 5¢/kg |
| 2008.19.85.00 | Nuts and other seeds, otherwise prepared or preserved: mixtures Roasted makhana trail mixes combined with nuts or other seeds | 22.4% |
How to Approach Classification for Makhana (Fox Nuts)
Makhana are the seeds of Euryale ferox, an aquatic plant grown mainly in India, and are sold raw, popped (puffed by heating) and as roasted or flavored snacks. The HTSUS does not name makhana or fox nuts anywhere, so the classification depends on matching the product to the most specific provision that describes it.
For raw or simply dried makhana, heading 1212 covers fruit stones and kernels and other vegetable products of a kind used primarily for human consumption, not elsewhere specified or included. That residual language points toward 1212.99.92 (other), at a general rate of Free. Some importers instead treat fox nuts as an edible nut of chapter 8, which would point toward 0802.99 (other nuts); because makhana are botanically seeds rather than nuts, that alternative is worth weighing carefully.
Roasting, seasoning or flavoring changes the picture. Prepared makhana snacks are seeds otherwise prepared or preserved, which points toward subheading 2008.19 (nuts and other seeds, including mixtures). Makhana mixed with nuts or other seeds point toward the mixtures line at 2008.19.85, while roasted makhana on their own point toward the residual 'other' provisions at 2008.19.90. Popped makhana that are only puffed by heat sit near the boundary between raw and prepared, so the processing steps are worth documenting.
For exports from India, the Indian ITC-HS schedule uses 8-digit codes and the US HTSUS uses 10-digit codes, but both share the same first six digits. An Indian export code can point toward the right US heading, but the US import line should be explored in the HTSUS itself.
Duty Rate Overview
General duty rates for makhana depend on the form. Raw or simply dried makhana under 1212.99.92 carry a general rate of Free, and the chapter 8 alternative for other shelled nuts (0802.99.98) carries a small specific rate around 5¢/kg. Prepared makhana mixed with nuts or other seeds under 2008.19.85 carry around 22.4%, and roasted makhana on their own fall under the residual 2008.19.90 provisions with their own ad valorem rate, so the raw versus prepared question has a large effect on the estimated duty.
These are general (MFN) rates only. Additional duties under Section 301 or IEEPA-based measures may apply depending on origin, and makhana imports are subject to FDA food facility registration and prior notice. These figures are estimates for general planning purposes only.