Analysis
Subheading 0707.00 covers cucumbers, including gherkins, fresh or chilled, within heading 0707. 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 US splits it as follows: 0707.00.20 for if entered during the period from December 1 in any year to the last… (4.2¢/kg), 0707.00.40 for if entered during the period from March 1 to April 30, inclusive, in… (5.6¢/kg), 0707.00.50 for if entered during the period from May 1 to June 30, inclusive, or the… (5.6¢/kg) and 0707.00.60 for if entered during the period from July 1 to August 31, inclusive, in… (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.
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 |