Analysis
Heading 0906 of the Harmonized Tariff Schedule covers cinnamon and cinnamon-tree flowers. It divides into 3 six-digit subheadings and 3 eight-digit tariff lines, with 3 ten-digit statistical suffixes below them.
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.
The largest subheadings are 0906.11 (unnamed, 1 line), 0906.19 (unnamed, 1 line) and 0906.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Crop Farming (111998) and Spice and Extract Manufacturing (311942). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of duty-free sits at the 43rd percentile of the headings in chapter 09.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0906.11.00 | Cinnamon (Cinnamomum zeylanicum Blume) | Free |
| 0906.19.00 | Neither crushed nor ground: other | Free |
| 0906.20.00 | Cinnamon and cinnamon-tree flowers: crushed or ground | Free |