Analysis
Subheading 0714.30 covers yams (Dioscorea spp.), within heading 0714. 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 4 US tariff lines below it are national.
The spread of 8.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 8.3%, applies to 0714.30.60 (other: other).
1 of its 4 lines with a percentage rate are duty-free at the general rate (25%) and 3 are dutiable, from duty-free up to 8.3%. The median line pays 6.2%.
The US splits it as follows: 0714.30.10 for yams (Dioscorea spp.): fresh or chilled (6.4%), 0714.30.20 for yams (Dioscorea spp.): frozen (6%), 0714.30.50 for in the form of pellets (duty-free) and 0714.30.60 for other: other (8.3%).
By Census's concordance, most of its statistical lines are made by Dried and Dehydrated Food Manufacturing (311423), Potato Farming (111211) and Frozen Fruit, Juice, and Vegetable Manufacturing (311411). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |