HTS subheading · chapter 08
0805.50
Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
Analysis
Subheading 0805.50 covers lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), 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.
None of its 3 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.
The US splits it as follows: 0805.50.20 for lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia… (2.2¢/kg), 0805.50.30 for tahitian limes, Persian limes and other limes of the Citrus latifolia… (0.8%) and 0805.50.40 for limes: other (1.8¢/kg).
2 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |