Analysis
Subheading 0810.10 covers strawberries, within heading 0810. 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 2 US tariff lines below it are national.
The US splits it as follows: 0810.10.20 for if entered during the period from June 15 to September 15, inclusive… (0.2¢/kg) and 0810.10.40 for if entered at any other time (1.1¢/kg).
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.
Goods only reach 0810.10 once they fall within heading 0810 (other fruit, fresh). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0810.10.20 | If entered during the period from June 15 to September 15, inclusive, in any year | 0.2¢/kg |
| 0810.10.40 | If entered at any other time | 1.1¢/kg |