Analysis
HTS 0810.60.00 covers other fruit, fresh: durians under heading 0810 (other fruit, fresh).
Within this group the rate runs from duty-free to 2.2%. Compared with 0810.90.27 (other: other berries; tamarinds), which pays duty-free, a misclassification either way moves the duty by 2.2 percentage points.
The column 2 rate, for countries without normal trade relations, is 35%, 15.9 times the general rate.
The general duty rate is 2.2% of the customs value, which is in the middle of the rates in chapter 08 (58th percentile of 60 lines with an ad valorem rate). On a shipment valued at $10,000 that is $220 in duty before any Chapter 99 additions or preference claims.
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 2.2%. 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.
Census statistics map these goods to NAICS 111339 (Other Noncitrus Fruit Farming). That concordance is how imports of this line are compared with US output.
Neighbouring 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 |
| 0810.20.10 | Raspberries and loganberries entered during the period from September 1 in any year to June 30 of the following year | 0.18¢/kg |
| 0810.20.90 | Raspberries, blackberries, mulberries and loganberries: other | Free |
| 0810.30.00 | Black, white or red currants and gooseberries (other than kiwifruit) | Free |
| 0810.40.00 | Cranberries, blueberries and other fruits of the genus Vaccinium | Free |
| 0810.50.00 | Other fruit, fresh: kiwifruit | Free |
| 0810.70.00 | Other fruit, fresh: persimmons | 2.2% |
| 0810.90.27 | Other: other berries; tamarinds | Free |
| 0810.90.46 | Other: other | 2.2% |