Analysis
Subheading 0714.40 covers taro (Colocasia 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 0714.40.60 (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 4.15%.
The US splits it as follows: 0714.40.10 for taro (Colocasia spp.): fresh or chilled (2.3%), 0714.40.20 for taro (Colocasia spp.): frozen (6%), 0714.40.50 for in the form of pellets (duty-free) and 0714.40.60 for other: other (8.3%).
By Census's concordance, most of its statistical lines are made by Dried and Dehydrated Food Manufacturing (311423), All Other Miscellaneous Crop Farming (111998) 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 |
|---|---|---|
| 0714.40.10 | 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% |