Analysis
Heading 0708 of the Harmonized Tariff Schedule covers leguminous vegetables, shelled or unshelled, fresh or chilled. It divides into 3 six-digit subheadings and 10 eight-digit tariff lines, with 18 ten-digit statistical suffixes below them.
Every one of its 10 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its median rate of duty-free sits at the 11th percentile of the headings in chapter 07.
8 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.
The largest subheadings are 0708.90 (other leguminous vegetables, 5 lines), 0708.20 (beans (Vigna spp., Phaseolus spp.), 3 lines) and 0708.10 (peas (Pisum sativum), 2 lines).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0708.10.20 | If entered during the period from July 1 to September 30, inclusive, in any year | 0.5¢/kg |
| 0708.10.40 | Peas (Pisum sativum): other | 2.8¢/kg |
| 0708.20.10 | Lima beans, if entered during the period from November 1 in any year to the following May 31, inclusive | 2.3¢/kg |
| 0708.20.20 | Cowpeas (other than black-eye peas) | Free |
| 0708.20.90 | Beans (Vigna spp., Phaseolus spp.): other | 4.9¢/kg |
| 0708.90.05 | Chickpeas (garbanzos) | 1¢/kg |
| 0708.90.15 | Other leguminous vegetables: lentils | 0.1¢/kg |
| 0708.90.25 | If entered during the period from July 1 to September 30, inclusive, in any year | Free |
| 0708.90.30 | Pigeon peas: other | 0.8¢/kg |
| 0708.90.40 | Other leguminous vegetables: other | 4.9¢/kg |