Analysis
Subheading 0709.93 covers pumpkins, squash and gourds (Cucurbita spp.), 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 3 US tariff lines below it are national.
The spread of 8.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20%, applies to 0709.93.30 (gourds (Cucurbita spp.)).
None of its 3 lines is duty-free at the general rate. Rates run from 11.3% to 20% with a median of 15.65%, so the line you choose sets the duty.
The US splits it as follows: 0709.93.10 for pumpkins, squash and gourds (Cucurbita spp.): pumpkins (11.3%), 0709.93.20 for pumpkins, squash and gourds (Cucurbita spp.): squash (1.5¢/kg) and 0709.93.30 for gourds (Cucurbita spp.) (20%).
1 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 |
|---|---|---|
| 0709.93.10 | Pumpkins, squash and gourds (Cucurbita spp.): pumpkins | 11.3% |
| 0709.93.20 | Pumpkins, squash and gourds (Cucurbita spp.): squash | 1.5¢/kg |
| 0709.93.30 | Gourds (Cucurbita spp.) | 20% |