Analysis
Subheading 0706.10 covers carrots and turnips, within heading 0706. 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 4 US tariff lines below it are national.
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 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 14.9%. The median line pays 7.45%.
The US splits it as follows: 0706.10.05 for carrots: reduced in size (14.9%), 0706.10.10 for under 10 cm in length (1.4¢/kg), 0706.10.20 for other: other (0.7¢/kg) and 0706.10.40 for carrots and turnips: turnips (duty-free).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0706.10.05 | Carrots: reduced in size | 14.9% |
| 0706.10.10 | Under 10 cm in length | 1.4¢/kg |
| 0706.10.20 | Other: other | 0.7¢/kg |
| 0706.10.40 | Carrots and turnips: turnips | Free |