HTS heading · chapter 07
0704
Cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled
Analysis
Heading 0704 of the Harmonized Tariff Schedule covers cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled. It divides into 3 six-digit subheadings and 6 eight-digit tariff lines, with 13 ten-digit statistical suffixes below them.
The spread of 17.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20%, applies to 0704.90.40 (other (including sprouting broccoli (Brassica…).
None of its 6 lines is duty-free at the general rate. Rates run from 2.5% to 20% with a median of 12.5%, so the line you choose sets the duty.
1 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 0704.10 (cauliflowers and broccoli (Brassica oleracea var.…, 3 lines), 0704.90 (other (including sprouting broccoli (Brassica…, 2 lines) and 0704.20 (unnamed, 1 line).
Its median rate of 12.5% sits at the 71st percentile of the headings in chapter 07.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0704.10.20 | If entered during the period from June 5 to October 15, inclusive, in any year | 2.5% |
| 0704.10.40 | Not reduced in size | 10% |
| 0704.10.60 | Cut, sliced or otherwise reduced in size | 14% |
| 0704.20.00 | Cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled: brussels sprouts | 12.5% |
| 0704.90.20 | Other (including sprouting broccoli (Brassica oleracea var. italica)): cabbage | 0.54¢/kg |
| 0704.90.40 | Other (including sprouting broccoli (Brassica oleracea var. italica)): other | 20% |