0805.40.40

Analysis

HTS 0805.40.40 covers if entered during the period from August 1 to September 30, inclusive, in any year under heading 0805 (citrus fruit, fresh or dried). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

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.

For statistics it divides in two: 0805.40.40.10 for grapefruit and 0805.40.40.90 for pomelo. Both pay the same duty; the suffix records which kind was imported.

The other lines in the same group are 0805.40.60 (if entered during the month of October, 1.5¢/kg) and 0805.40.80 (if entered at any other time, 2.5¢/kg).