Analysis
Heading 0705 of the Harmonized Tariff Schedule covers lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. It divides into 4 six-digit subheadings and 6 eight-digit tariff lines, with 12 ten-digit statistical suffixes below them.
6 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.
The largest subheadings are 0705.11 (head lettuce (cabbage lettuce), 2 lines), 0705.19 (other, 2 lines), 0705.21 (unnamed, 1 line) and 0705.29 (unnamed, 1 line).
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.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0705.11.20 | If entered in the period from June 1 to October 31, inclusive, in any year | 0.4¢/kg |
| 0705.11.40 | Head lettuce (cabbage lettuce): other | 3.7¢/kg |
| 0705.19.20 | If entered in the period from June 1 to October 31, inclusive, in any year | 0.4¢/kg |
| 0705.19.40 | Other: other | 3.7¢/kg |
| 0705.21.00 | Witloof chicory (Cichorium intybus var. foliosum) | 0.15¢/kg |
| 0705.29.00 | Chicory: other | 0.15¢/kg |