Analysis
HTS 0704.10.40 covers not reduced in size under heading 0704 (cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled).
Within this group the rate runs from 2.5% to 14%. Compared with 0704.10.20 (if entered during the period from June 5 to October 15, inclusive, in…), which pays 2.5%, a misclassification either way moves the duty by 7.5 percentage points.
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 10%. 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.
The general duty rate is 10% of the customs value, which is in the middle of the rates in chapter 07 (63rd percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 50%, 5.0 times the general rate.
Neighbouring 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% |
| 0704.10.60 | Cut, sliced or otherwise reduced in size | 14% |