Chapter 13

Chapter 13 of the Harmonized Tariff Schedule sits in section II (vegetable products). It has 2 headings and 14 eight-digit tariff lines.

8 of its 13 lines with a percentage rate are duty-free at the general rate (62%) and 5 are dutiable, from duty-free up to 3.8%. The median line pays duty-free.

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 most finely divided heading is 1302 (vegetable saps and extracts; pectic substances, pectinates and pectates…), with 11 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.

Its headings are 1301 (lac; natural gums, resins, gum-resins…) and 1302 (vegetable saps and extracts; pectic…).