Analysis
Heading 0803 of the Harmonized Tariff Schedule covers bananas and plantains, fresh or dried. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 5 ten-digit statistical suffixes below them.
2 of its 3 lines with a percentage rate are duty-free at the general rate (67%) and 1 are dutiable, from duty-free up to 1.4%. The median line pays duty-free.
Its median rate of duty-free sits at the 23rd percentile of the headings in chapter 08.
The largest subheadings are 0803.10 (plantains, 2 lines) and 0803.90 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Other Noncitrus Fruit Farming (111339) and Dried and Dehydrated Food Manufacturing (311423). 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0803.10.10 | Plantains: fresh | Free |
| 0803.10.20 | Plantains: dried | 1.4% |
| 0803.90.00 | Bananas and plantains, fresh or dried: other | Free |