Analysis
HTS 0714.40.60 covers other: other under heading 0714 (cassava (manioc), arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar…).
Within this group the rate runs from duty-free to 6%. Compared with 0714.40.50 (in the form of pellets), which pays duty-free, a misclassification either way moves the duty by 8.3 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 8.3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The column 2 rate, for countries without normal trade relations, is 35%, 4.2 times the general rate.
The general duty rate is 8.3% of the customs value, which is in the middle of the rates in chapter 07 (55th percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $830 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 0714.40.10 (taro (Colocasia spp.): fresh or chilled, 2.3%), 0714.40.20 (taro (Colocasia spp.): frozen, 6%) and 0714.40.50 (in the form of pellets, duty-free).
Neighbouring 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 |