Analysis
HTS 2001.90.48 covers chinese water chestnuts under heading 2001 (vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by…).
Neighbouring lines carry rates from 3.6% to 14%, so the exact line matters. The widest gap is with 2001.90.34 (vegetables: onions), at 3.6%: a product that belongs there but is entered here, or the reverse, changes the duty by 6 percentage points.
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 9.6%. 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 general duty rate is 9.6% of the customs value, which is in the middle of the rates in chapter 20 (61st percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $960 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 3.6 times the general rate.
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% |
| 2001.90.42 | Chestnuts, other than Chinese water chestnuts | 4.9¢/kg |
| 2001.90.45 | Other: mangoes | 1.5¢/kg |
| 2001.90.50 | Other: walnuts | 7¢/kg |
| 2001.90.60 | Other: other | 14% |