Analysis
HTS 2002.10.00 covers tomatoes, whole or in pieces under heading 2002 (tomatoes prepared or preserved otherwise than by vinegar or acetic acid). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
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 12.5%. 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 12.5% of the customs value, which is above most the rates in chapter 20 (80th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,250 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 11.6% to 11.6%. Compared with 2002.90.80 (other: other), which pays 11.6%, a misclassification either way moves the duty by 0.9 percentage points.
The column 2 rate, for countries without normal trade relations, is 50%, 4.0 times the general rate.
For statistics it divides in two: 2002.10.00.20 for in containers holding less than 1.4 kg and 2002.10.00.80 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2002.90.40 | Other: in powder | 11.6% |
| 2002.90.80 | Other: other | 11.6% |