HTS heading · chapter 08
0811
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
Analysis
Heading 0811 of the Harmonized Tariff Schedule covers fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. It divides into 3 six-digit subheadings and 14 eight-digit tariff lines, with 30 ten-digit statistical suffixes below them.
The spread of 14.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.5%, applies to 0811.90.80 (other: other).
3 of its 13 lines with a percentage rate are duty-free at the general rate (23%) and 10 are dutiable, from duty-free up to 14.5%. The median line pays 9%.
1 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.
Its median rate of 9% sits at the 75th percentile of the headings in chapter 08.
The largest subheadings are 0811.90 (other, 11 lines), 0811.20 (raspberries, blackberries, mulberries…, 2 lines) and 0811.10 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0811.10.00 | Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: strawberries | 11.2% |
| 0811.20.20 | Raspberries, loganberries, black currants and gooseberries (other than kiwi fruit) | 4.5% |
| 0811.20.40 | Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries (other than kiwi fruit): other | 9% |
| 0811.90.10 | Bananas and plantains | 3.4% |
| 0811.90.20 | Other: blueberries | Free |
| 0811.90.22 | Other: boysenberries | 11.2% |
| 0811.90.25 | Cashew apples, mameyes colorados, sapodillas, soursops and sweetsops | 3.2% |
| 0811.90.30 | Other: coconut meat | Free |
| 0811.90.35 | Cranberries (Vaccinium macrocarpum) | Free |
| 0811.90.40 | Other: papayas | 11.2% |
| 0811.90.50 | Other: pineapples | 0.25¢/kg |
| 0811.90.52 | Other: mangoes | 10.9% |
| 0811.90.55 | Other: melons | 11.2% |
| 0811.90.80 | Other: other | 14.5% |