HTS tariff line · chapter 08
0805.22.00
Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: clementines
Analysis
HTS 0805.22.00 covers mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: clementines under heading 0805 (citrus fruit, fresh or dried).
The general rate is 1.9¢/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 the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 1.9¢/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 111320 (Citrus (except Orange) Groves), the industry a domestic producer of these goods reports under.
The general rate of 1.9¢/kg has not changed in any edition of the schedule since Jan 2023.
Neighbouring 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 |
| 0805.29.00 | 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% |