Analysis
HTS 0802.12.00 covers almonds: shelled under heading 0802 (other nuts, fresh or dried, whether or not shelled or peeled). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
The general rate is 24¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 24¢/kg. 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.
For statistics it divides in two: 0802.12.00.05 for certified organic and 0802.12.00.15 for other. Both pay the same duty; the suffix records which kind was imported.
Census statistics map these goods to NAICS 111335 (Tree Nut Farming). That concordance is how imports of this line are compared with US output.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0802.11.00 | Almonds: in shell | 7.7¢/kg |
| 0802.21.00 | Hazelnuts or filberts (Corylus spp.): in shell | 7¢/kg |
| 0802.22.00 | Hazelnuts or filberts (Corylus spp.): shelled | 14.1¢/kg |
| 0802.31.00 | Walnuts: in shell | 7¢/kg |
| 0802.32.00 | Walnuts: shelled | 26.5¢/kg |
| 0802.41.00 | Chestnuts (Castanea spp.): in shell | Free |
| 0802.42.00 | Chestnuts (Castanea spp.): shelled | Free |
| 0802.51.00 | Pistachios: in shell | 0.9¢/kg |
| 0802.52.00 | Pistachios: shelled | 1.9¢/kg |
| 0802.61.00 | Macadamia nuts: in shell | 1.3¢/kg |
| 0802.62.00 | Macadamia nuts: shelled | 5¢/kg |
| 0802.70.10 | Kola nuts (Cola spp.): in shell | 1.3¢/kg |
| 0802.70.20 | Kola nuts (Cola spp.): shelled | 5¢/kg |
| 0802.80.10 | Areca nuts: in shell | 1.3¢/kg |
| 0802.80.20 | Areca nuts: shelled | 5¢/kg |
| 0802.91.10 | Pine nuts, in shell: pignolia | 0.7¢/kg |
| 0802.91.90 | Pine nuts, in shell: other | 1.3¢/kg |
| 0802.92.10 | Pine nuts, shelled: pignolia | 1¢/kg |
| 0802.92.90 | Pine nuts, shelled: other | 5¢/kg |
| 0802.99.10 | Pecans: in shell | 8.8¢/kg |
| 0802.99.15 | Pecans: shelled | 17.6¢/kg |
| 0802.99.82 | Other: in shell | 1.3¢/kg |
| 0802.99.98 | Other: shelled | 5¢/kg |