Analysis
Heading 0707 of the Harmonized Tariff Schedule covers cucumbers, including gherkins, fresh or chilled. It has 4 tariff lines.
Its lines are 0707.00.20 for if entered during the period from December 1 in any year to… (4.2¢/kg), 0707.00.40 for if entered during the period from March 1 to April 30… (5.6¢/kg), 0707.00.50 for if entered during the period from May 1 to June 30… (5.6¢/kg) and 0707.00.60 for if entered during the period from July 1 to August 31… (1.5¢/kg).
4 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.
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 |
|---|---|---|
| 0707.00.20 | If entered during the period from December 1 in any year to the last day of the following February, inclusive | 4.2¢/kg |
| 0707.00.40 | If entered during the period from March 1 to April 30, inclusive, in any year | 5.6¢/kg |
| 0707.00.50 | If entered during the period from May 1 to June 30, inclusive, or the period from September 1 to November 30, inclusive, in any year | 5.6¢/kg |
| 0707.00.60 | If entered during the period from July 1 to August 31, inclusive, in any year | 1.5¢/kg |