Analysis
HTS 0714.90.61 covers other: other under heading 0714 (cassava (manioc), arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar…).
Within this group the rate runs from duty-free to 20%. Compared with 0714.90.05 (chinese water chestnuts), which pays 20%, a misclassification either way moves the duty by 11.7 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 8.3%. 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%, 4.2 times the general rate.
The general duty rate is 8.3% of the customs value, which is in the middle of the rates in chapter 07 (55th percentile of 91 lines with an ad valorem rate). On a shipment valued at $10,000 that is $830 in duty before any Chapter 99 additions or preference claims.
Census statistics map these goods to NAICS 311423 (Dried and Dehydrated Food Manufacturing), an industry of 276 US establishments employing 17,886 people. That concordance is how imports of this line are compared with US output.
Neighbouring 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 |