HTS chapter · section II
Chapter 08
Vegetable products
Chapter 08 of the Harmonized Tariff Schedule sits in section II (vegetable products). It has 14 headings and 133 eight-digit tariff lines.
The spread of 29.8 percentage points between the cheapest and dearest lines makes misclassification expensive here.
28 of its 60 lines with a percentage rate are duty-free at the general rate (47%) and 32 are dutiable, from duty-free up to 29.8%. The median line pays 1.1%.
73 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 0802 (other nuts, fresh or dried, whether or not shelled or peeled), with 24 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
1 of its 14 headings is entirely duty-free at the general rate: 0801 (coconuts, Brazil nuts and cashew nuts, fresh…).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 0801 | Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled | 7 | 7 | duty-free |
| 0802 | Other nuts, fresh or dried, whether or not shelled or peeled | 24 | 2 | duty-free |
| 0803 | Bananas and plantains, fresh or dried | 3 | 2 | duty-free |
| 0804 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried | 14 | 0 | 29.8% |
| 0805 | Citrus fruit, fresh or dried | 11 | 0 | 0.8% |
| 0806 | Grapes, fresh or dried | 6 | 1 | duty-free |
| 0807 | Melons (including watermelons) and papayas (papaws), fresh | 9 | 0 | 9% |
| 0808 | Apples, pears and quinces, fresh | 5 | 3 | duty-free |
| 0809 | Apricots, cherries, peaches (including nectarines), plums (including prune plums) and sloes, fresh | 7 | 4 | duty-free |
| 0810 | Other fruit, fresh | 11 | 5 | duty-free |
| 0811 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | 14 | 3 | 9% |
| 0812 | Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption | 7 | 0 | 11.2% |
| 0813 | Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter | 12 | 0 | 6.8% |
| 0814 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulfur water or in other preservative… | 3 | 1 | duty-free |