HTS subheading · chapter 07
0704.90
Other (including sprouting broccoli (Brassica oleracea var. italica))
Analysis
Subheading 0704.90 covers other (including sprouting broccoli (Brassica oleracea var. italica)), 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 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 20% to 20% with a median of 20%, so the line you choose sets the duty.
The US splits it as follows: 0704.90.20 for other (including sprouting broccoli (Brassica oleracea var.… (0.54¢/kg) and 0704.90.40 for other (including sprouting broccoli (Brassica oleracea var.… (20%).
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
By Census's concordance, most of its statistical lines are made by Other Vegetable (except Potato) and Melon Farming (111219). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0704.90.20 | Other (including sprouting broccoli (Brassica oleracea var. italica)): cabbage | 0.54¢/kg |
| 0704.90.40 | Other (including sprouting broccoli (Brassica oleracea var. italica)): other | 20% |