Analysis
HTS 0706.10.05 covers carrots: reduced in size under heading 0706 (carrots, turnips, salad beets (salad beetroot), salsify, celeriac, radishes and similar…).
Within this group the rate runs from duty-free to duty-free. Compared with 0706.10.40 (carrots and turnips: turnips), which pays duty-free, a misclassification either way moves the duty by 14.9 percentage points.
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 14.9%. 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 14.9% of the customs value, which is above most the rates in chapter 07 (82nd percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,490 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 2.3 times the general rate.
The other lines in the same group are 0706.10.10 (under 10 cm in length, 1.4¢/kg), 0706.10.20 (other: other, 0.7¢/kg) and 0706.10.40 (carrots and turnips: turnips, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |