HTS tariff line · chapter 07
0707.00.40
If entered during the period from March 1 to April 30, inclusive, in any year
Analysis
HTS 0707.00.40 covers if entered during the period from March 1 to April 30, inclusive, in any year under heading 0707 (cucumbers, including gherkins, fresh or chilled). US Customs collects import statistics for it under 9 ten-digit suffixes, reported in kilograms.
The general rate is 5.6¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 5.6¢/kg. 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 ten-digit suffixes separate gherkins, persian, long seedless, persian, long seedless and certified organic. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 0707.00.40.15 | Gherkins | kg | |
| 0707.00.40.37 | Persian | kg | |
| 0707.00.40.40 | Long seedless | kg | |
| 0707.00.40.45 | Other | kg | |
| 0707.00.40.50 | Persian | kg | |
| 0707.00.40.60 | Long seedless | kg | |
| 0707.00.40.70 | Other | kg | |
| 0707.00.40.80 | Certified organic | kg | |
| 0707.00.40.90 | Other | kg |
Neighbouring 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 |
| 0707.00.50 | 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 |