HTS tariff line · chapter 08
0804.50.40
If entered during the period from September 1, in any year, to the following May 31, inclusive
Analysis
HTS 0804.50.40 covers if entered during the period from September 1, in any year, to the following May 31, inclusive under heading 0804 (dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in kilograms.
The general rate is 6.6¢/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 6.6¢/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.
The other lines in the same group are 0804.50.60 (if entered at any other time, 6.6¢/kg) and 0804.50.80 (guavas, mangoes and mangosteens: dried, 1.5¢/kg).
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0804.50.60 | If entered at any other time | 6.6¢/kg |
| 0804.50.80 | Guavas, mangoes and mangosteens: dried | 1.5¢/kg |