Analysis
HTS 0714.90.39 covers fresh or chilled: other under heading 0714 (cassava (manioc), arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar…).
Rates on the nearby lines range from duty-free to 20%. The costliest confusion would be with 0714.90.51 (in the form of pellets) at duty-free, a difference of 16 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 16%. 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 16% of the customs value, which is above most the rates in chapter 07 (86th percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,600 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 50%, 3.1 times the general rate.
Census statistics map these goods to NAICS 111219 (Other Vegetable (except Potato) and Melon Farming), the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0714.90.05 | Chinese water chestnuts | 20% |
| 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% |