Analysis
Heading 0807 of the Harmonized Tariff Schedule covers melons (including watermelons) and papayas (papaws), fresh. It divides into 3 six-digit subheadings and 9 eight-digit tariff lines, with 19 ten-digit statistical suffixes below them.
The spread of 28.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 29.8%, applies to 0807.19.20 (if entered at any other time).
None of its 9 lines is duty-free at the general rate. Rates run from 1.6% to 29.8% with a median of 9%, so the line you choose sets the duty.
Its median rate of 9% sits at the 75th percentile of the headings in chapter 08.
The largest subheadings are 0807.19 (other, 6 lines), 0807.11 (watermelons, 2 lines) and 0807.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Other Vegetable (except Potato) and Melon Farming (111219) and Other Noncitrus Fruit Farming (111339). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0807.11.30 | If entered during the period from December 1, in any year, to the following March 31, inclusive | 9% |
| 0807.11.40 | If entered at any other time | 17% |
| 0807.19.10 | If entered during the period from August 1 to September 15, inclusive, in any year | 12.8% |
| 0807.19.20 | If entered at any other time | 29.8% |
| 0807.19.50 | If entered during the period from December 1, in any year, to the following May 31, inclusive | 1.6% |
| 0807.19.60 | If entered at any other time | 6.3% |
| 0807.19.70 | If entered during the period from December 1, in any year, to the following May 31, inclusive | 5.4% |
| 0807.19.80 | If entered at any other time | 28% |
| 0807.20.00 | Melons (including watermelons) and papayas (papaws), fresh: papayas (papaws) | 5.4% |