Analysis
HTS 0807.19.20 covers if entered at any other time under heading 0807 (melons (including watermelons) and papayas (papaws), fresh).
Rates on the nearby lines range from 1.6% to 28%. The costliest confusion would be with 0807.19.50 (if entered during the period from December 1, in any year, to the…) at 1.6%, a difference of 28.2 points on the customs value.
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 29.8%. 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.
The general duty rate is 29.8% of the customs value, which is among the highest the rates in chapter 08 (98th percentile of 60 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,980 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 1.2 times the general rate.
Neighbouring 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% |
| 0807.19.50 | 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% |