Analysis
Subheading 0811.90 covers other, within heading 0811. 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 11 US tariff lines below it are national.
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 10 lines with a percentage rate are duty-free at the general rate (30%) and 7 are dutiable, from duty-free up to 14.5%. The median line pays 7.15%.
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 11 lines start with 0811.90.10 (bananas and plantains), 0811.90.20 (other: blueberries), 0811.90.22 (other: boysenberries) and 0811.90.25 (cashew apples, mameyes colorados, sapodillas…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |