HTS chapter · section IV
Chapter 20
Prepared foodstuffs, beverages and tobacco
Chapter 20 of the Harmonized Tariff Schedule sits in section IV (prepared foodstuffs, beverages and tobacco). It has 9 headings and 184 eight-digit tariff lines.
The spread of 131.8 percentage points between the cheapest and dearest lines makes misclassification expensive here.
14 of its 107 lines with a percentage rate are duty-free at the general rate (13%) and 93 are dutiable, from duty-free up to 131.8%. The median line pays 7%.
77 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 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved…), with 66 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 2002 (tomatoes prepared or preserved otherwise than by vinegar or acetic acid) at 11.6%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | 14 | 0 | 8.1% |
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | 3 | 0 | 11.6% |
| 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | 3 | 1 | duty-free |
| 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | 5 | 0 | 7.2% |
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | 35 | 3 | 6.4% |
| 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar (drained, glacé or crystallized) | 7 | 0 | 8% |
| 2007 | Jams, fruit jellies, marmalades, fruit or nut pureé and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening… | 20 | 1 | 4.25% |
| 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not… | 66 | 6 | 7% |
| 2009 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added… | 31 | 3 | duty-free |