HTS heading · chapter 09
0904
Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice)
Analysis
Heading 0904 of the Harmonized Tariff Schedule covers pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice). It divides into 4 six-digit subheadings and 11 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
Every one of its 11 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.
6 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 0904.22 (crushed or ground, 5 lines), 0904.21 (dried, neither crushed nor ground, 4 lines), 0904.11 (unnamed, 1 line) and 0904.12 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Spice and Extract Manufacturing (311942). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0904.11.00 | Neither crushed nor ground | Free |
| 0904.12.00 | Pepper of the genus Piper: crushed or ground | Free |
| 0904.21.20 | Of the genusCapsicum(including cayenne pepper, paprika and red pepper): paprika | 3¢/kg |
| 0904.21.40 | Anaheim and ancho pepper | 5¢/kg |
| 0904.21.60 | Of the genusCapsicum(including cayenne pepper, paprika and red pepper): other | 2.5¢/kg |
| 0904.21.80 | Of the genus Pimenta (including allspice) | Free |
| 0904.22.20 | Of the genus Capsicum (including cayenne Pepper, paprika and red pepper): paprika | 3¢/kg |
| 0904.22.40 | Anaheim and ancho pepper | 5¢/kg |
| 0904.22.73 | Mixtures of mashed or macerated hot red peppers and salt | Free |
| 0904.22.76 | Of the genus Capsicum (including cayenne Pepper, paprika and red pepper): other | 5¢/kg |
| 0904.22.80 | Of the genus Pimenta (including allspice) | Free |