Analysis
Heading 2002 of the Harmonized Tariff Schedule covers tomatoes prepared or preserved otherwise than by vinegar or acetic acid. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 8 ten-digit statistical suffixes below them.
None of its 3 lines is duty-free at the general rate. Rates run from 11.6% to 12.5% with a median of 11.6%, so the line you choose sets the duty.
The largest subheadings are 2002.90 (other, 2 lines) and 2002.10 (unnamed, 1 line).
Its median rate of 11.6% sits at the 75th percentile of the headings in chapter 20.
By Census's concordance, most of its statistical lines are made by Fruit and Vegetable Canning (311421) and Dried and Dehydrated Food Manufacturing (311423). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2002.10.00 | Tomatoes, whole or in pieces | 12.5% |
| 2002.90.40 | Other: in powder | 11.6% |
| 2002.90.80 | Other: other | 11.6% |