HTS chapter · section II
Chapter 07
Vegetable products
Chapter 07 of the Harmonized Tariff Schedule sits in section II (vegetable products). It has 14 headings and 192 eight-digit tariff lines.
The spread of 29.8 percentage points between the cheapest and dearest lines makes misclassification expensive here.
20 of its 91 lines with a percentage rate are duty-free at the general rate (22%) and 71 are dutiable, from duty-free up to 29.8%. The median line pays 8%.
101 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 most finely divided heading is 0713 (dried leguminous vegetables, shelled, whether or not skinned or split), with 31 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 0703 (onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or…) at 20%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 0701 | Potatoes, fresh or chilled | 3 | 0 | – |
| 0702 | Tomatoes, fresh or chilled | 3 | 0 | – |
| 0703 | Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled | 5 | 0 | 20% |
| 0704 | Cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled | 6 | 0 | 12.5% |
| 0705 | Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled | 6 | 0 | – |
| 0706 | Carrots, turnips, salad beets (salad beetroot), salsify, celeriac, radishes and similar edible roots, fresh or chilled | 7 | 1 | 2.7% |
| 0707 | Cucumbers, including gherkins, fresh or chilled | 4 | 0 | – |
| 0708 | Leguminous vegetables, shelled or unshelled, fresh or chilled | 10 | 2 | duty-free |
| 0709 | Other vegetables, fresh or chilled | 29 | 2 | 11.3% |
| 0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen | 29 | 3 | 12.5% |
| 0711 | Vegetables provisionally preserved, but unsuitable in that state for immediate consumption | 12 | 1 | 7.7% |
| 0712 | Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared | 22 | 2 | 8.3% |
| 0713 | Dried leguminous vegetables, shelled, whether or not skinned or split | 31 | 4 | duty-free |
| 0714 | Cassava (manioc), arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled,… | 25 | 5 | 6.4% |