Analysis
Subheading 0806.10 covers fresh, within heading 0806. 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.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 0806.10.20 for if entered during the period from February 15 to March 31, inclusive… ($1.13/m3), 0806.10.40 for if entered during the period from April 1 to June 30, inclusive, in… (duty-free) and 0806.10.60 for if entered at any other time ($1.80/m3).
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 |
|---|---|---|
| 0806.10.20 | If entered during the period from February 15 to March 31, inclusive, in any year | $1.13/m3 |
| 0806.10.40 | If entered during the period from April 1 to June 30, inclusive, in any year | Free |
| 0806.10.60 | If entered at any other time | $1.80/m3 |