Analysis
HTS 0714.90.41 covers mixtures of pea pods and Chinese water chestnuts 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 0714.90.05 (chinese water chestnuts) at 20%, a difference of 12.1 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 7.9%. 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 column 2 rate, for countries without normal trade relations, is 35%, 4.4 times the general rate.
The general duty rate is 7.9% of the customs value, which is in the middle of the rates in chapter 07 (46th percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $790 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0714.90.05 | Chinese water chestnuts | 20% |
| 0714.90.39 | Fresh or chilled: other | 16% |
| 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% |