Analysis
HTS 2001.90.42 covers chestnuts, other than Chinese water chestnuts under heading 2001 (vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by…).
The general rate is 4.9¢/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 4.9¢/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.
Census statistics map these goods to NAICS 311421 (Fruit and Vegetable Canning), an industry of 802 US establishments employing 44,903 people. That is the industry code a US manufacturer of the same product would normally use.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of 4.9¢/kg.
Neighbouring 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% |
| 2001.90.45 | 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% |