HTS tariff line · chapter 07
0704.90.40
Other (including sprouting broccoli (Brassica oleracea var. italica)): other
Analysis
HTS 0704.90.40 covers other (including sprouting broccoli (Brassica oleracea var. italica)): other under heading 0704 (cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled). US Customs collects import statistics for it under 7 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from 2.5% to 14%. The costliest confusion would be with 0704.10.20 (if entered during the period from June 5 to October 15, inclusive, in…) at 2.5%, a difference of 17.5 points on the customs value.
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 20%. 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 20% of the customs value, which is among the highest the rates in chapter 07 (91st percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 50%, 2.5 times the general rate.
The ten-digit suffixes separate bok choy, certified organic, collards, kale and napa cabbage. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 0704.90.40.15 | Bok choy | kg | |
| 0704.90.40.22 | Certified organic | kg | |
| 0704.90.40.24 | Other | kg | |
| 0704.90.40.28 | Collards | kg | |
| 0704.90.40.35 | Kale | kg | |
| 0704.90.40.45 | Napa cabbage | kg | |
| 0704.90.40.55 | Other | kg |
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% |
| 0704.10.60 | Cut, sliced or otherwise reduced in size | 14% |
| 0704.20.00 | Cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled: brussels sprouts | 12.5% |
| 0704.90.20 | Other (including sprouting broccoli (Brassica oleracea var. italica)): cabbage | 0.54¢/kg |