0704.20.00

Analysis

HTS 0704.20.00 covers cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled: brussels sprouts under heading 0704 (cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

Neighbouring lines carry rates from 2.5% to 20%, 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 10 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 12.5%. 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.

The general duty rate is 12.5% of the customs value, which is above most the rates in chapter 07 (71st percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,250 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 50%, 4.0 times the general rate.

For statistics it divides in two: 0704.20.00.20 for certified organic and 0704.20.00.40 for other. Both pay the same duty; the suffix records which kind was imported.