0902.10

Analysis

Subheading 0902.10 covers green tea (not fermented) in immediate packings of a content not exceeding 3 kg, within heading 0902. 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 2 US tariff lines below it are national.

The spread of 6.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.4%, applies to 0902.10.10 (green tea (not fermented) in immediate packings…).

1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 6.4%. The median line pays 3.2%.

The US splits it as follows: 0902.10.10 for green tea (not fermented) in immediate packings of a content not… (6.4%) and 0902.10.90 for green tea (not fermented) in immediate packings of a content not… (duty-free).