Analysis
HTS 0813.40.90 covers other fruit: other under heading 0813 (fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits…).
Rates on the nearby lines range from 1.8% to 6.8%. The costliest confusion would be with 0813.40.80 (other fruit: tamarinds) at 6.8%, a difference of 4.3 points on the customs value.
The general duty rate is 2.5% of the customs value, which is in the middle of the rates in chapter 08 (61st percentile of 60 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 14.0 times the general rate.
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 2.5%. 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.
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 |
| 0813.40.80 | Other fruit: tamarinds | 6.8% |