Analysis
Subheading 0714.50 covers yautia (Xanthosoma 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 16 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 16%, applies to 0714.50.10 (yautia (Xanthosoma spp.): fresh or chilled).
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 16%. The median line pays 7.15%.
The US splits it as follows: 0714.50.10 for yautia (Xanthosoma spp.): fresh or chilled (16%), 0714.50.20 for yautia (Xanthosoma spp.): frozen (6%), 0714.50.50 for in the form of pellets (duty-free) and 0714.50.60 for other: other (8.3%).
By Census's concordance, most of its statistical lines are made by Dried and Dehydrated Food Manufacturing (311423), Other Vegetable (except Potato) and Melon Farming (111219) 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 |
|---|---|---|
| 0714.50.10 | 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% |