Analysis
Subheading 0710.22 covers beans (Vigna spp., Phaseolus spp.), within heading 0710. 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 6 US tariff lines below it are national.
The spread of 11.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 11.2%, applies to 0710.22.40 (beans (Vigna spp., Phaseolus spp.): reduced in…).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 11.2%. The median line pays 5.6%.
The US splits it as follows: 0710.22.10 for if entered during the period from November 1 in any year to the… (2.3¢/kg), 0710.22.15 for lima beans: other (4.9¢/kg), 0710.22.20 for cowpeas (other than black-eye peas) (duty-free), 0710.22.25 for string beans (snap beans) (4.9¢/kg), 0710.22.37 for not reduced in size: other (4.9¢/kg) and 0710.22.40 for beans (Vigna spp., Phaseolus spp.): reduced in size (11.2%).
4 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 |
|---|---|---|
| 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% |