Analysis
Subheading 0710.80 covers other vegetables, 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 11 US tariff lines below it are national.
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).
1 of its 7 lines with a percentage rate are duty-free at the general rate (14%) and 6 are dutiable, from duty-free up to 14.9%. The median line pays 12.5%.
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.
Its 11 lines start with 0710.80.15 (bamboo shoots and water chestnuts, other than…), 0710.80.20 (other vegetables: mushrooms), 0710.80.40 (if entered during the period from March 1 to July…) and 0710.80.45 (if entered during the period from July 15 to…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |