Analysis
Subheading 1106.30 covers of the products of chapter 8, within heading 1106. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
The spread of 6.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 9.6%, applies to 1106.30.40 (of the products of chapter 8: other).
None of its 2 lines is duty-free at the general rate. Rates run from 2.8% to 9.6% with a median of 6.199999999999999%, so the line you choose sets the duty.
The US splits it as follows: 1106.30.20 for banana and plantain (2.8%) and 1106.30.40 for of the products of chapter 8: other (9.6%).
By Census's concordance, most of its statistical lines are made by Flour Milling (311211). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1106.30.20 | Banana and plantain | 2.8% |
| 1106.30.40 | Of the products of chapter 8: other | 9.6% |