Analysis
HTS 0803.10.20 covers plantains: dried under heading 0803 (bananas and plantains, fresh or dried).
Rates on the nearby lines range from duty-free to duty-free. The costliest confusion would be with 0803.90.00 (bananas and plantains, fresh or dried: other) at duty-free, a difference of 1.4 points on the customs value.
The column 2 rate, for countries without normal trade relations, is 35%, 25.0 times the general rate.
The general duty rate is 1.4% of the customs value, which is in the middle of the rates in chapter 08 (51st percentile of 60 lines with an ad valorem rate). On a shipment valued at $10,000 that is $140 in duty before any Chapter 99 additions or preference claims.
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 1.4%. 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.
The other lines in the same group are 0803.10.10 (plantains: fresh, duty-free) and 0803.90.00 (bananas and plantains, fresh or dried: other, duty-free).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0803.10.10 | Plantains: fresh | Free |
| 0803.90.00 | Bananas and plantains, fresh or dried: other | Free |