Analysis
HTS 0802.61.00 covers macadamia nuts: in shell under heading 0802 (other nuts, fresh or dried, whether or not shelled or peeled).
The general rate is 1.3¢/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 1.3¢/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.
Census statistics map these goods to NAICS 111335 (Tree Nut Farming), the industry a domestic producer of these goods reports under.
The general rate of 1.3¢/kg has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0802.11.00 | Almonds: in shell | 7.7¢/kg |
| 0802.12.00 | Almonds: shelled | 24¢/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 |
| 0802.62.00 | 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 |