HTS heading · chapter 12
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered
Analysis
Heading 1211 of the Harmonized Tariff Schedule covers plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut…. It divides into 6 six-digit subheadings and 11 eight-digit tariff lines, with 19 ten-digit statistical suffixes below them.
7 of its 10 lines with a percentage rate are duty-free at the general rate (70%) and 3 are dutiable, from duty-free up to 6%. The median line pays duty-free.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 1211.20.15 (ginseng roots: chilled or frozen) and 1211.90.93 (other: chilled or frozen).
1 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 largest subheadings are 1211.90 (other, 5 lines), 1211.20 (ginseng roots, 2 lines), 1211.30 (unnamed, 1 line) and 1211.40 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1211.20.10 | Ginseng roots: fresh or dried | Free |
| 1211.20.15 | Ginseng roots: chilled or frozen | 6% |
| 1211.30.00 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered: coca leaf | Free |
| 1211.40.00 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered: poppy straw | Free |
| 1211.50.00 | Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered: ephedra | Free |
| 1211.60.00 | Bark of African cherry (Prunus Africana) | Free |
| 1211.90.20 | Crude or not manufactured | Free |
| 1211.90.40 | Mint leaves: other | 4.8% |
| 1211.90.60 | Other: tonka beans | 6.6¢/kg |
| 1211.90.89 | Other: fresh or dried | Free |
| 1211.90.93 | Other: chilled or frozen | 6% |