Analysis
Subheading 0805.40 covers grapefruit and pomelos, within heading 0805. 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: 0805.40.40 for if entered during the period from August 1 to September 30… (1.9¢/kg), 0805.40.60 for if entered during the month of October (1.5¢/kg) and 0805.40.80 for if entered at any other time (2.5¢/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.
Goods only reach 0805.40 once they fall within heading 0805 (citrus fruit, fresh or dried). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |