Analysis
HTS 1211.90.60 covers other: tonka beans under heading 1211 (plants and parts of plants (including seeds and fruits), of a kind used primarily in…).
The general rate is 6.6¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 6.6¢/kg. 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 other lines in the same group are 1211.90.20 (crude or not manufactured, duty-free), 1211.90.40 (mint leaves: other, 4.8%), 1211.90.89 (other: fresh or dried, duty-free) and 1211.90.93 (other: chilled or frozen, 6%).
Census statistics map these goods to NAICS 111998 (All Other Miscellaneous Crop Farming), the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1211.90.20 | Crude or not manufactured | Free |
| 1211.90.40 | Mint leaves: other | 4.8% |
| 1211.90.89 | Other: fresh or dried | Free |
| 1211.90.93 | Other: chilled or frozen | 6% |