HTS heading · chapter 20
2004
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
Analysis
Heading 2004 of the Harmonized Tariff Schedule covers other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006. It divides into 2 six-digit subheadings and 5 eight-digit tariff lines, with 12 ten-digit statistical suffixes below them.
The spread of 8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 11.2%, applies to 2004.90.85 (other vegetables and mixtures of vegetables: other).
None of its 5 lines is duty-free at the general rate. Rates run from 3.2% to 11.2% with a median of 7.2%, so the line you choose sets the duty.
1 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 2004.90 (other vegetables and mixtures of vegetables, 3 lines) and 2004.10 (potatoes, 2 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2004.10.40 | Yellow (Solano) potatoes | 6.4% |
| 2004.10.80 | Potatoes: other | 8% |
| 2004.90.10 | Other vegetables and mixtures of vegetables: antipasto | 3.2% |
| 2004.90.80 | Other vegetables and mixtures of vegetables: beans | 2.1¢/kg on entire contents of container |
| 2004.90.85 | Other vegetables and mixtures of vegetables: other | 11.2% |