Analysis
Heading 0702 of the Harmonized Tariff Schedule covers tomatoes, fresh or chilled. It has 3 tariff lines.
Its lines are 0702.00.20 for if entered during the period from March 1 to July 14… (3.9¢/kg), 0702.00.40 for if entered during the period from July 15 to August 31… (2.8¢/kg) and 0702.00.60 for if entered during the period from November 15, in any year… (2.8¢/kg).
3 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 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 |
|---|---|---|
| 0702.00.20 | If entered during the period from March 1 to July 14, inclusive, or the period from September 1 to November 14, inclusive, in any year | 3.9¢/kg |
| 0702.00.40 | If entered during the period from July 15 to August 31, inclusive, in any year | 2.8¢/kg |
| 0702.00.60 | If entered during the period from November 15, in any year, to the last day of the following February, inclusive | 2.8¢/kg |