0801

Analysis

Heading 0801 of the Harmonized Tariff Schedule covers coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled. It divides into 7 six-digit subheadings and 7 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.

Every one of its 7 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.

Its median rate of duty-free sits at the 23rd percentile of the headings in chapter 08.

The largest subheadings are 0801.11 (unnamed, 1 line), 0801.12 (unnamed, 1 line), 0801.19 (unnamed, 1 line) and 0801.21 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Tree Nut Farming (111335) and All Other Miscellaneous Food Manufacturing (311999). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.