Analysis
Subheading 0813.40 covers other fruit, within heading 0813. 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 7 US tariff lines below it are national.
None of its 7 lines is duty-free at the general rate. Rates run from 1.8% to 6.8% with a median of 2.5%, so the line you choose sets the duty.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.8%, applies to 0813.40.80 (other fruit: tamarinds).
The US splits it as follows: 0813.40.10 for other fruit: papayas (1.8%), 0813.40.15 for berries: barberries (3.5¢/kg), 0813.40.20 for berries: other (1.4¢/kg), 0813.40.30 for other fruit: cherries (10.6¢/kg), 0813.40.40 for other fruit: peaches (1.4¢/kg), 0813.40.80 for other fruit: tamarinds (6.8%) and 0813.40.90 for other fruit: other (2.5%).
4 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0813.40.10 | Other fruit: papayas | 1.8% |
| 0813.40.15 | Berries: barberries | 3.5¢/kg |
| 0813.40.20 | Berries: other | 1.4¢/kg |
| 0813.40.30 | Other fruit: cherries | 10.6¢/kg |
| 0813.40.40 | Other fruit: peaches | 1.4¢/kg |
| 0813.40.80 | Other fruit: tamarinds | 6.8% |
| 0813.40.90 | Other fruit: other | 2.5% |