Analysis
Subheading 0705.19 covers other, within heading 0705. 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.
The US splits it as follows: 0705.19.20 for if entered in the period from June 1 to October 31, inclusive, in any… (0.4¢/kg) and 0705.19.40 for other: other (3.7¢/kg).
2 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.
Goods only reach 0705.19 once they fall within heading 0705 (lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |