Analysis
HTS 0805.50.40 covers limes: other under heading 0805 (citrus fruit, fresh or dried).
The general rate is 1.8¢/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 GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 1.8¢/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.
The other lines in the same group are 0805.50.20 (lemons (Citrus limon, Citrus limonum) and limes (Citrus…, 2.2¢/kg) and 0805.50.30 (tahitian limes, Persian limes and other limes of the Citrus…, 0.8%).
Census statistics map these goods to NAICS 111320 (Citrus (except Orange) Groves). That concordance is how imports of this line are compared with US output.
Neighbouring 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% |