1211.90.40

Analysis

HTS 1211.90.40 covers mint leaves: other under heading 1211 (plants and parts of plants (including seeds and fruits), of a kind used primarily in…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

Within this group the rate runs from duty-free to 6%. Compared with 1211.90.89 (other: fresh or dried), which pays duty-free, a misclassification either way moves the duty by 4.8 percentage points.

The general duty rate is 4.8% of the customs value, which is above most the rates in chapter 12 (85th percentile of 44 lines with an ad valorem rate). On a shipment valued at $10,000 that is $480 in duty before any Chapter 99 additions or preference claims.

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 4.8%. 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.

For statistics it divides in two: 1211.90.40.20 for herbal teas and herbal infusions (single species, unmixed) and 1211.90.40.40 for other. Both pay the same duty; the suffix records which kind was imported.

The column 2 rate, for countries without normal trade relations, is 25%, 5.2 times the general rate.