Analysis
HTS 0714.50.20 covers yautia (Xanthosoma spp.): frozen under heading 0714 (cassava (manioc), arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar…).
Rates on the nearby lines range from duty-free to 16%. The costliest confusion would be with 0714.50.10 (yautia (Xanthosoma spp.): fresh or chilled) at 16%, a difference of 10 points on the customs value.
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 6%. 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 general duty rate is 6% of the customs value, which is in the middle of the rates in chapter 07 (37th percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 5.8 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0714.50.10 | Yautia (Xanthosoma spp.): fresh or chilled | 16% |
| 0714.50.50 | In the form of pellets | Free |
| 0714.50.60 | Other: other | 8.3% |