Analysis
Subheading 0709.30 covers eggplants (aubergines), within heading 0709. 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 2 US tariff lines below it are national.
The US splits it as follows: 0709.30.20 for if entered during the period from April 1 to November 30, inclusive… (2.6¢/kg) and 0709.30.40 for eggplants (aubergines): other (1.9¢/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.
Goods only reach 0709.30 once they fall within heading 0709 (other vegetables, fresh or chilled). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0709.30.20 | If entered during the period from April 1 to November 30, inclusive, in any year | 2.6¢/kg |
| 0709.30.40 | Eggplants (aubergines): other | 1.9¢/kg |