Analysis
Heading 0407 of the Harmonized Tariff Schedule covers birds' eggs, in shell, fresh, preserved or cooked. It divides into 5 six-digit subheadings and 5 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
5 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 0407.11 (unnamed, 1 line), 0407.19 (unnamed, 1 line), 0407.21 (unnamed, 1 line) and 0407.29 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Poultry and Egg Production (1123) and All Other Miscellaneous Food Manufacturing (311999). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0407.11.00 | Of fowls of the species Gallus domesticus | 2.8¢/doz. |
| 0407.19.00 | Fertilized eggs for incubation: other | 2.8¢/doz. |
| 0407.21.00 | Of fowls of the species Gallus domesticus | 2.8¢/doz. |
| 0407.29.00 | Other fresh eggs: other | 2.8¢/doz. |
| 0407.90.00 | Birds' eggs, in shell, fresh, preserved or cooked: other | 2.8¢/doz. |