Analysis
Heading 0805 of the Harmonized Tariff Schedule covers citrus fruit, fresh or dried. It divides into 7 six-digit subheadings and 11 eight-digit tariff lines, with 19 ten-digit statistical suffixes below them.
None of its 11 lines is duty-free at the general rate. Rates run from 0.8% to 0.8% with a median of 0.8%, so the line you choose sets the duty.
9 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 0805.40 (grapefruit and pomelos, 3 lines), 0805.50 (lemons (Citrus limon, Citrus limonum) and limes…, 3 lines), 0805.10 (unnamed, 1 line) and 0805.21 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Citrus (except Orange) Groves (111320) and Orange Groves (111310). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0805.10.00 | Citrus fruit, fresh or dried: oranges | 1.9¢/kg |
| 0805.21.00 | Mandarins (including tangerines and satsumas) | 1.9¢/kg |
| 0805.22.00 | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: clementines | 1.9¢/kg |
| 0805.29.00 | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: other | 1.9¢/kg |
| 0805.40.40 | If entered during the period from August 1 to September 30, inclusive, in any year | 1.9¢/kg |
| 0805.40.60 | If entered during the month of October | 1.5¢/kg |
| 0805.40.80 | If entered at any other time | 2.5¢/kg |
| 0805.50.20 | Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): lemons | 2.2¢/kg |
| 0805.50.30 | Tahitian limes, Persian limes and other limes of the Citrus latifolia variety | 0.8% |
| 0805.50.40 | Limes: other | 1.8¢/kg |
| 0805.90.01 | Citrus fruit, fresh or dried: other, including kumquats, citrons and bergamots | 0.8% |