HTS heading · chapter 07
0714
Cassava (manioc), arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith
Analysis
Heading 0714 of the Harmonized Tariff Schedule covers cassava (manioc), arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets…. It divides into 6 six-digit subheadings and 25 eight-digit tariff lines, with 25 ten-digit statistical suffixes below them.
The spread of 20 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20%, applies to 0714.90.05 (chinese water chestnuts).
5 of its 25 lines with a percentage rate are duty-free at the general rate (20%) and 20 are dutiable, from duty-free up to 20%. The median line pays 6.4%.
The largest subheadings are 0714.90 (other, 9 lines), 0714.30 (yams (Dioscorea spp.), 4 lines), 0714.40 (taro (Colocasia spp.), 4 lines) and 0714.50 (yautia (Xanthosoma spp.), 4 lines).
By Census's concordance, most of its statistical lines are made by Dried and Dehydrated Food Manufacturing (311423), Frozen Fruit, Juice, and Vegetable Manufacturing (311411) and Other Vegetable (except Potato) and Melon Farming (111219). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0714.10.10 | Cassava (manioc): frozen | 7.9% |
| 0714.10.20 | Cassava (manioc): other | 11.3% |
| 0714.20.10 | Sweet potatoes: frozen | 6% |
| 0714.20.20 | Sweet potatoes: other | 4.5% |
| 0714.30.10 | Yams (Dioscorea spp.): fresh or chilled | 6.4% |
| 0714.30.20 | Yams (Dioscorea spp.): frozen | 6% |
| 0714.30.50 | In the form of pellets | Free |
| 0714.30.60 | Other: other | 8.3% |
| 0714.40.10 | Taro (Colocasia spp.): fresh or chilled | 2.3% |
| 0714.40.20 | Taro (Colocasia spp.): frozen | 6% |
| 0714.40.50 | In the form of pellets | Free |
| 0714.40.60 | Other: other | 8.3% |
| 0714.50.10 | Yautia (Xanthosoma spp.): fresh or chilled | 16% |
| 0714.50.20 | Yautia (Xanthosoma spp.): frozen | 6% |
| 0714.50.50 | In the form of pellets | Free |
| 0714.50.60 | Other: other | 8.3% |
| 0714.90.05 | Chinese water chestnuts | 20% |
| 0714.90.39 | Fresh or chilled: other | 16% |
| 0714.90.41 | Mixtures of pea pods and Chinese water chestnuts | 7.9% |
| 0714.90.42 | Frozen: other mixtures of Chinese water chestnuts | 14% |
| 0714.90.44 | Chinese water chestnuts, not mixed | Free |
| 0714.90.46 | Frozen: other | 6% |
| 0714.90.48 | Chinese water chestnuts | 8.3% |
| 0714.90.51 | In the form of pellets | Free |
| 0714.90.61 | Other: other | 8.3% |