Analysis
HTS 1106.10.00 covers of the dried leguminous vegetables of heading 0713 under heading 1106 (flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of…).
Within this group the rate runs from duty-free to 9.6%. Compared with 1106.20.90 (of sago or of roots or tubers of heading 0714: other), which pays duty-free, a misclassification either way moves the duty by 8.3 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 8.3%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 8.3% of the customs value, which is above most the rates in chapter 11 (74th percentile of 19 lines with an ad valorem rate). On a shipment valued at $10,000 that is $830 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 4.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1106.20.10 | Of Chinese water chestnuts | 8.3% |
| 1106.20.90 | Of sago or of roots or tubers of heading 0714: other | Free |
| 1106.30.20 | Banana and plantain | 2.8% |
| 1106.30.40 | Of the products of chapter 8: other | 9.6% |