HTS tariff line · chapter 08
0805.90.01
Citrus fruit, fresh or dried: other, including kumquats, citrons and bergamots
Analysis
HTS 0805.90.01 covers citrus fruit, fresh or dried: other, including kumquats, citrons and bergamots under heading 0805 (citrus fruit, fresh or dried).
The column 2 rate, for countries without normal trade relations, is 35%, 43.8 times the general rate.
The general duty rate is 0.8% of the customs value, which is in the middle of the rates in chapter 08 (48th percentile of 60 lines with an ad valorem rate). On a shipment valued at $10,000 that is $80 in duty before any Chapter 99 additions or preference claims.
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 0.8%. 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). That is the industry code a US manufacturer of the same product would normally use.
All 10 neighbouring lines carry the same 0.8% rate, so a borderline choice between them changes the statistics reported, not the duty paid.
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 |
| 0805.22.00 | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: clementines | 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 |