HTS tariff line · chapter 08
0804.40.00
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: avocados
Analysis
HTS 0804.40.00 covers dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: avocados under heading 0804 (dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in kilograms.
The general rate is 11.2¢/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 11.2¢/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 111339 (Other Noncitrus Fruit Farming). That concordance is how imports of this line are compared with US output.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of 11.2¢/kg.
Statistical suffixes
Neighbouring 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 |
| 0804.50.40 | 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 |