Analysis
Subheading 0708.20 covers beans (Vigna spp., Phaseolus spp.), within heading 0708. 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 3 US tariff lines below it are national.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 0708.20.10 for lima beans, if entered during the period from November 1 in any year… (2.3¢/kg), 0708.20.20 for cowpeas (other than black-eye peas) (duty-free) and 0708.20.90 for beans (Vigna spp., Phaseolus spp.): other (4.9¢/kg).
2 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 |
|---|---|---|
| 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 |