Analysis
HTS 1106.30.20 covers banana and plantain 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 1106.30.40 (of the products of chapter 8: other), which pays 9.6%, a misclassification either way moves the duty by 6.8 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 2.8%. 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 2.8% of the customs value, which is in the middle of the rates in chapter 11 (55th percentile of 19 lines with an ad valorem rate). On a shipment valued at $10,000 that is $280 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 1106.10.00 (of the dried leguminous vegetables of heading 0713, 8.3%), 1106.20.10 (of Chinese water chestnuts, 8.3%), 1106.20.90 (of sago or of roots or tubers of heading 0714: other, duty-free) and 1106.30.40 (of the products of chapter 8: other, 9.6%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1106.10.00 | Of the dried leguminous vegetables of heading 0713 | 8.3% |
| 1106.20.10 | Of Chinese water chestnuts | 8.3% |
| 1106.20.90 | Of sago or of roots or tubers of heading 0714: other | Free |
| 1106.30.40 | Of the products of chapter 8: other | 9.6% |