HTS tariff line · chapter 07
0708.20.10
Lima beans, if entered during the period from November 1 in any year to the following May 31, inclusive
Analysis
HTS 0708.20.10 covers lima beans, if entered during the period from November 1 in any year to the following May 31, inclusive under heading 0708 (leguminous vegetables, shelled or unshelled, fresh or chilled).
The general rate is 2.3¢/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 2.3¢/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 other lines in the same group are 0708.20.20 (cowpeas (other than black-eye peas), duty-free) and 0708.20.90 (beans (Vigna spp., Phaseolus spp.): other, 4.9¢/kg).
Census statistics map these goods to NAICS 111219 (Other Vegetable (except Potato) and Melon Farming). That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0708.20.20 | Cowpeas (other than black-eye peas) | Free |
| 0708.20.90 | Beans (Vigna spp., Phaseolus spp.): other | 4.9¢/kg |