Analysis
Subheading 2001.90 covers other, within heading 2001. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 13 US tariff lines below it are national.
The spread of 10.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14%, applies to 2001.90.60 (other: other).
None of its 13 lines is duty-free at the general rate. Rates run from 3.6% to 14% with a median of 8.05%, so the line you choose sets the duty.
3 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.
Its 13 lines start with 2001.90.10 (in immediate containers holding more than 3.4 kg), 2001.90.20 (capers: other), 2001.90.25 (vegetables: artichokes) and 2001.90.30 (vegetables: beans); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2001.90.10 | In immediate containers holding more than 3.4 kg | 8% |
| 2001.90.20 | Capers: other | 8% |
| 2001.90.25 | Vegetables: artichokes | 10.2% |
| 2001.90.30 | Vegetables: beans | 5.8% |
| 2001.90.33 | Vegetables: nopalitos | 7.7% |
| 2001.90.34 | Vegetables: onions | 3.6% |
| 2001.90.35 | Pimientos (Capsicum anuum) | 8.1% |
| 2001.90.38 | Vegetables: other | 9.6% |
| 2001.90.42 | Chestnuts, other than Chinese water chestnuts | 4.9¢/kg |
| 2001.90.45 | Other: mangoes | 1.5¢/kg |
| 2001.90.48 | Chinese water chestnuts | 9.6% |
| 2001.90.50 | Other: walnuts | 7¢/kg |
| 2001.90.60 | Other: other | 14% |