HTS chapter · section II
Chapter 10
Vegetable products
Chapter 10 of the Harmonized Tariff Schedule sits in section II (vegetable products). It has 8 headings and 30 eight-digit tariff lines.
The spread of 11.2 percentage points between the cheapest and dearest lines makes misclassification expensive here.
6 of its 12 lines with a percentage rate are duty-free at the general rate (50%) and 6 are dutiable, from duty-free up to 11.2%. The median line pays 0.55%.
18 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 most finely divided heading is 1008 (buckwheat, millet and canary seeds; other cereals (including wild rice)), with 8 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
2 of its 8 headings are entirely duty-free at the general rate: 1002 (rye) and 1004 (oats).