HTS tariff line · chapter 07
0704.10.20
If entered during the period from June 5 to October 15, inclusive, in any year
Analysis
HTS 0704.10.20 covers if entered during the period from June 5 to October 15, inclusive, in any year under heading 0704 (cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled).
Within this group the rate runs from 10% to 14%. Compared with 0704.10.60 (cut, sliced or otherwise reduced in size), which pays 14%, a misclassification either way moves the duty by 11.5 percentage points.
The general duty rate is 2.5% of the customs value, which is at the low end of the rates in chapter 07 (27th percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 50%, 20.0 times the general rate.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 2.5%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0704.10.40 | Not reduced in size | 10% |
| 0704.10.60 | Cut, sliced or otherwise reduced in size | 14% |