Analysis
Heading 0908 of the Harmonized Tariff Schedule covers nutmeg, mace and cardamoms. It divides into 6 six-digit subheadings and 7 eight-digit tariff lines, with 7 ten-digit statistical suffixes below them.
Every one of its 7 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 0908.22 (crushed or ground, 2 lines), 0908.11 (unnamed, 1 line), 0908.12 (unnamed, 1 line) and 0908.21 (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.
Its median rate of duty-free sits at the 43rd percentile of the headings in chapter 09.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0908.11.00 | Neither crushed nor ground | Free |
| 0908.12.00 | Nutmeg: crushed or ground | Free |
| 0908.21.00 | Neither crushed nor ground | Free |
| 0908.22.20 | Bombay or wild mace, ground | 7.4¢/kg |
| 0908.22.40 | Crushed or ground: other | Free |
| 0908.31.00 | Neither crushed nor ground | Free |
| 0908.32.00 | Cardamoms: crushed or ground | Free |