Analysis
HTS 0704.10.60 covers cut, sliced or otherwise reduced in size under heading 0704 (cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled).
Neighbouring lines carry rates from 2.5% to 10%, so the exact line matters. The widest gap is with 0704.10.20 (if entered during the period from June 5 to October 15, inclusive, in…), at 2.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 11.5 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 14%. 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 14% of the customs value, which is above most the rates in chapter 07 (76th percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 2.5 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% |
| 0704.10.40 | Not reduced in size | 10% |