Analysis
HTS 0813.40.80 covers other fruit: tamarinds under heading 0813 (fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits…).
Neighbouring lines carry rates from 1.8% to 2.5%, so the exact line matters. The widest gap is with 0813.40.10 (other fruit: papayas), at 1.8%: a product that belongs there but is entered here, or the reverse, changes the duty by 5 percentage points.
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 6.8%. 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.
The general duty rate is 6.8% of the customs value, which is above most the rates in chapter 08 (73rd percentile of 60 lines with an ad valorem rate). On a shipment valued at $10,000 that is $680 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 5.1 times the general rate.
Neighbouring 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 |
| 0813.40.90 | Other fruit: other | 2.5% |