HTS heading · chapter 08
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
Analysis
Heading 0804 of the Harmonized Tariff Schedule covers dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried. It divides into 5 six-digit subheadings and 14 eight-digit tariff lines, with 27 ten-digit statistical suffixes below them.
None of its 14 lines is duty-free at the general rate. Rates run from 29.8% to 29.8% with a median of 29.8%, so the line you choose sets the duty.
Its median rate of 29.8% sits at the 98th percentile of the headings in chapter 08.
13 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 0804.10 (dates, 4 lines), 0804.20 (figs, 3 lines), 0804.30 (pineapples, 3 lines) and 0804.50 (guavas, mangoes and mangosteens, 3 lines).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0804.10.20 | Packed in units weighing (with the immediate container, if any) not more than 4.6 kg | 13.2¢/kg |
| 0804.10.40 | Other: with pits | 1¢/kg |
| 0804.10.60 | Other: with pits removed | 2.8¢/kg |
| 0804.10.80 | Dates: other | 29.8% |
| 0804.20.40 | In immediate containers weighing with their contents over 0.5 kg each | 7.9¢/kg |
| 0804.20.60 | Whole: other | 6.2¢/kg |
| 0804.20.80 | Figs: other | 8.8¢/kg |
| 0804.30.20 | Not reduced in size: in bulk | 0.51¢/kg |
| 0804.30.40 | In crates or other packages | 1.1¢/kg |
| 0804.30.60 | Pineapples: reduced in size | 0.44¢/kg |
| 0804.40.00 | Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: avocados | 11.2¢/kg |
| 0804.50.40 | If entered during the period from September 1, in any year, to the following May 31, inclusive | 6.6¢/kg |
| 0804.50.60 | If entered at any other time | 6.6¢/kg |
| 0804.50.80 | Guavas, mangoes and mangosteens: dried | 1.5¢/kg |