Analysis
HTS 0714.90.05 covers chinese water chestnuts under heading 0714 (cassava (manioc), arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar…).
Neighbouring lines carry rates from duty-free to 16%, so the exact line matters. The widest gap is with 0714.90.51 (in the form of pellets), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 20 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 20%. 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 20% of the customs value, which is among the highest the rates in chapter 07 (91st percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 50%, 2.5 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |