Analysis
HTS 2002.90.40 covers other: in powder under heading 2002 (tomatoes prepared or preserved otherwise than by vinegar or acetic acid).
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 11.6%. 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 11.6% of the customs value, which is above most the rates in chapter 20 (75th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,160 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from 11.6% to 12.5%. Compared with 2002.10.00 (tomatoes, whole or in pieces), which pays 12.5%, a misclassification either way moves the duty by 0.9 percentage points.
The column 2 rate, for countries without normal trade relations, is 50%, 4.3 times the general rate.
The other lines in the same group are 2002.10.00 (tomatoes, whole or in pieces, 12.5%) and 2002.90.80 (other: other, 11.6%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2002.10.00 | Tomatoes, whole or in pieces | 12.5% |
| 2002.90.80 | Other: other | 11.6% |