Analysis
Subheading 0807.19 covers other, within heading 0807. 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 6 US tariff lines below it are national.
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 6 lines is duty-free at the general rate. Rates run from 1.6% to 29.8% with a median of 9.55%, so the line you choose sets the duty.
The US splits it as follows: 0807.19.10 for if entered during the period from August 1 to September 15… (12.8%), 0807.19.20 for if entered at any other time (29.8%), 0807.19.50 for if entered during the period from December 1, in any year, to the… (1.6%), 0807.19.60 for if entered at any other time (6.3%), 0807.19.70 for if entered during the period from December 1, in any year, to the… (5.4%) and 0807.19.80 for if entered at any other time (28%).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |