Analysis
Subheading 0804.50 covers guavas, mangoes and mangosteens, within heading 0804. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
The US splits it as follows: 0804.50.40 for if entered during the period from September 1, in any year, to the… (6.6¢/kg), 0804.50.60 for if entered at any other time (6.6¢/kg) and 0804.50.80 for guavas, mangoes and mangosteens: dried (1.5¢/kg).
3 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.
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 |
|---|---|---|
| 0804.50.40 | 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 |