Analysis
Subheading 0701.90 covers other, within heading 0701. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
The US splits it as follows: 0701.90.10 for yellow (Solano) potatoes (0.5¢/kg) and 0701.90.50 for other: other (0.5¢/kg).
2 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.
Goods only reach 0701.90 once they fall within heading 0701 (potatoes, fresh or chilled). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0701.90.10 | Yellow (Solano) potatoes | 0.5¢/kg |
| 0701.90.50 | Other: other | 0.5¢/kg |