Analysis
Heading 0710 of the Harmonized Tariff Schedule covers vegetables (uncooked or cooked by steaming or boiling in water), frozen. It divides into 8 six-digit subheadings and 29 eight-digit tariff lines, with 39 ten-digit statistical suffixes below them.
The spread of 14.9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.9%, applies to 0710.80.93 (reduced in size: okra) and 0710.80.97 (reduced in size: other).
3 of its 15 lines with a percentage rate are duty-free at the general rate (20%) and 12 are dutiable, from duty-free up to 14.9%. The median line pays 12.5%.
14 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 0710.80 (other vegetables, 11 lines), 0710.22 (beans (Vigna spp., Phaseolus spp.), 6 lines), 0710.29 (other, 5 lines) and 0710.21 (peas (Pisum sativum), 2 lines).
Its median rate of 12.5% sits at the 71st percentile of the headings in chapter 07.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0710.10.00 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen: potatoes | 14% |
| 0710.21.20 | If entered during the period from July 1 to September 30, inclusive, in any year | 1¢/kg |
| 0710.21.40 | Peas (Pisum sativum): other | 2¢/kg |
| 0710.22.10 | If entered during the period from November 1 in any year to the following May 31, inclusive | 2.3¢/kg |
| 0710.22.15 | Lima beans: other | 4.9¢/kg |
| 0710.22.20 | Cowpeas (other than black-eye peas) | Free |
| 0710.22.25 | String beans (snap beans) | 4.9¢/kg |
| 0710.22.37 | Not reduced in size: other | 4.9¢/kg |
| 0710.22.40 | Beans (Vigna spp., Phaseolus spp.): reduced in size | 11.2% |
| 0710.29.05 | Chickpeas (garbanzos) | 1¢/kg |
| 0710.29.15 | Other: lentils | 0.1¢/kg |
| 0710.29.25 | If entered during the period from July 1 to September 30, inclusive, in any year | Free |
| 0710.29.30 | Pigeon peas: other | 0.8¢/kg |
| 0710.29.40 | Other: other | 3.5¢/kg |
| 0710.30.00 | Spinach, New Zealand spinach and orache spinach (garden spinach) | 14% |
| 0710.40.00 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen: sweet corn | 14% |
| 0710.80.15 | Bamboo shoots and water chestnuts, other than Chinese water chestnuts | Free |
| 0710.80.20 | Other vegetables: mushrooms | 5.7¢/kg + 8% |
| 0710.80.40 | If entered during the period from March 1 to July 14, inclusive, or the period from September 1 to November 14, inclusive, in any year | 2.9¢/kg |
| 0710.80.45 | If entered during the period from July 15 to August 31, inclusive, in any year | 2.1¢/kg |
| 0710.80.50 | If entered during the period from November 15 in any year to the last day of the following February, inclusive | 2.1¢/kg |
| 0710.80.60 | Not reduced in size: fiddlehead greens | 8% |
| 0710.80.65 | Not reduced in size: brussels sprouts | 12.5% |
| 0710.80.70 | Not reduced in size: other | 11.3% |
| 0710.80.85 | Reduced in size: brussels sprouts | 14% |
| 0710.80.93 | Reduced in size: okra | 14.9% |
| 0710.80.97 | Reduced in size: other | 14.9% |
| 0710.90.11 | Mixtures of pea pods and water chestnuts, other than Chinese water chestnuts | 7.9% |
| 0710.90.91 | Mixtures of vegetables: other | 14% |