Analysis
HTS 0603.15.00 covers lilies (Lillium spp.) under heading 0603 (cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes…).
Rates on the nearby lines range from 3.2% to 6.8%. The costliest confusion would be with 0603.12.30 (miniature (spray) carnations) at 3.2%, a difference of 3.2 points on the customs value.
The general duty rate is 6.4% of the customs value, which is above most the rates in chapter 06 (80th percentile of 23 lines with an ad valorem rate). On a shipment valued at $10,000 that is $640 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 6.4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date. Reduced but not zero rates apply under some agreements: 3.2% for JP.
The column 2 rate, for countries without normal trade relations, is 40%, 6.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0603.11.00 | Fresh: roses | 6.8% |
| 0603.12.30 | Miniature (spray) carnations | 3.2% |
| 0603.12.70 | Carnations: other | 6.4% |
| 0603.13.00 | Fresh: orchids | 6.4% |
| 0603.14.00 | Fresh: chrysanthemums | 6.4% |
| 0603.19.01 | Fresh: other | 6.4% |
| 0603.90.00 | Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: other | 4% |