0706

Analysis

Heading 0706 of the Harmonized Tariff Schedule covers carrots, turnips, salad beets (salad beetroot), salsify, celeriac, radishes and similar edible roots, fresh or chilled. It divides into 2 six-digit subheadings and 7 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.

The spread of 14.9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.9%, applies to 0706.10.05 (carrots: reduced in size).

1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 14.9%. The median line pays 2.7%.

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.

The largest subheadings are 0706.10 (carrots and turnips, 4 lines) and 0706.90 (other, 3 lines).

Its median rate of 2.7% sits at the 28th percentile of the headings in chapter 07.