Analysis
HTS 0807.19.60 covers if entered at any other time under heading 0807 (melons (including watermelons) and papayas (papaws), fresh).
Within this group the rate runs from 1.6% to 29.8%. Compared with 0807.19.20 (if entered at any other time), which pays 29.8%, a misclassification either way moves the duty by 23.5 percentage points.
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 6.3%. 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. Reduced but not zero rates apply under some agreements: 3.15% for JP.
The general duty rate is 6.3% of the customs value, which is above most the rates in chapter 08 (71st percentile of 60 lines with an ad valorem rate). On a shipment valued at $10,000 that is $630 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 5.6 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% |
| 0807.19.20 | 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% |
| 0807.19.70 | 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% |