0901

Analysis

Heading 0901 of the Harmonized Tariff Schedule covers coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. It divides into 5 six-digit subheadings and 6 eight-digit tariff lines, with 31 ten-digit statistical suffixes below them.

Every one of its 6 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.

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.

The largest subheadings are 0901.90 (other, 2 lines), 0901.11 (unnamed, 1 line), 0901.12 (unnamed, 1 line) and 0901.21 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by Coffee and Tea Manufacturing (311920) and Other Noncitrus Fruit Farming (111339). Those are the NAICS industries a US producer of these goods would report under.