HTS heading · chapter 08
0814
Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulfur water or in other preservative solutions
Analysis
Heading 0814 of the Harmonized Tariff Schedule covers peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulfur water or in other preservative solutions. It has 3 tariff lines.
Every one of its 3 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its lines are 0814.00.10 for peel of citrus fruit or melons (including watermelons)… (duty-free), 0814.00.40 for peel of citrus fruit or melons (including watermelons)… (1.6¢/kg) and 0814.00.80 for peel of citrus fruit or melons (including watermelons)… (1.6¢/kg).
2 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 duty-free sits at the 23rd percentile of the headings in chapter 08.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0814.00.10 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulfur water or in other preservative solutions: orange or citron | Free |
| 0814.00.40 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulfur water or in other preservative solutions: lime | 1.6¢/kg |
| 0814.00.80 | Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulfur water or in other preservative solutions: other | 1.6¢/kg |