Analysis
Subheading 1209.91 covers vegetable seeds, within heading 1209. 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 6 US tariff lines below it are national.
Every one of its 6 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 1209.91.10 for vegetable seeds: cauliflower (5.9¢/kg), 1209.91.20 for vegetable seeds: celery (duty-free), 1209.91.40 for vegetable seeds: onion (duty-free), 1209.91.50 for vegetable seeds: parsley (0.68¢/kg), 1209.91.60 for vegetable seeds: pepper (duty-free) and 1209.91.80 for vegetable seeds: other (1.5¢/kg).
3 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1209.91.10 | Vegetable seeds: cauliflower | 5.9¢/kg |
| 1209.91.20 | Vegetable seeds: celery | Free |
| 1209.91.40 | Vegetable seeds: onion | Free |
| 1209.91.50 | Vegetable seeds: parsley | 0.68¢/kg |
| 1209.91.60 | Vegetable seeds: pepper | Free |
| 1209.91.80 | Vegetable seeds: other | 1.5¢/kg |