Analysis
Subheading 0714.90 covers other, 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 9 US tariff lines below it are national.
The spread of 20 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20%, applies to 0714.90.05 (chinese water chestnuts).
2 of its 9 lines with a percentage rate are duty-free at the general rate (22%) and 7 are dutiable, from duty-free up to 20%. The median line pays 8.3%.
Its 9 lines start with 0714.90.05 (chinese water chestnuts), 0714.90.39 (fresh or chilled: other), 0714.90.41 (mixtures of pea pods and Chinese water chestnuts) and 0714.90.42 (frozen: other mixtures of Chinese water chestnuts); the full list is in the table below.
By Census's concordance, most of its statistical lines are made by Frozen Fruit, Juice, and Vegetable Manufacturing (311411), Dried and Dehydrated Food Manufacturing (311423) and Other Vegetable (except Potato) and Melon Farming (111219). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0714.90.05 | Chinese water chestnuts | 20% |
| 0714.90.39 | Fresh or chilled: other | 16% |
| 0714.90.41 | Mixtures of pea pods and Chinese water chestnuts | 7.9% |
| 0714.90.42 | Frozen: other mixtures of Chinese water chestnuts | 14% |
| 0714.90.44 | Chinese water chestnuts, not mixed | Free |
| 0714.90.46 | Frozen: other | 6% |
| 0714.90.48 | Chinese water chestnuts | 8.3% |
| 0714.90.51 | In the form of pellets | Free |
| 0714.90.61 | Other: other | 8.3% |