Analysis
HTS 0804.50.60 covers if entered at any other time 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 0804.50.40 (if entered during the period from September 1, in any year…, 6.6¢/kg) and 0804.50.80 (guavas, mangoes and mangosteens: dried, 1.5¢/kg).
Census statistics map these goods to NAICS 111339 (Other Noncitrus Fruit Farming), the industry a domestic producer of these goods reports under.
Statistical suffixes
Neighbouring 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 |
| 0804.50.80 | Guavas, mangoes and mangosteens: dried | 1.5¢/kg |