Analysis
Subheading 0704.10 covers cauliflowers and broccoli (Brassica oleracea var. botrytis), within heading 0704. 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 3 US tariff lines below it are national.
The spread of 11.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14%, applies to 0704.10.60 (cut, sliced or otherwise reduced in size).
None of its 3 lines is duty-free at the general rate. Rates run from 2.5% to 14% with a median of 10%, so the line you choose sets the duty.
The US splits it as follows: 0704.10.20 for if entered during the period from June 5 to October 15, inclusive, in… (2.5%), 0704.10.40 for not reduced in size (10%) and 0704.10.60 for cut, sliced or otherwise reduced in size (14%).
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% |