0408

Analysis

Heading 0408 of the Harmonized Tariff Schedule covers birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, molded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.

4 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 0408.11 (unnamed, 1 line), 0408.19 (unnamed, 1 line), 0408.91 (unnamed, 1 line) and 0408.99 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by 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.