Analysis
Subheading 2004.10 covers potatoes, within heading 2004. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 6.4% to 8% with a median of 7.2%, so the line you choose sets the duty.
The US splits it as follows: 2004.10.40 for yellow (Solano) potatoes (6.4%) and 2004.10.80 for potatoes: other (8%).
By Census's concordance, most of its statistical lines are made by Frozen Fruit, Juice, and Vegetable Manufacturing (311411). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 2004.10 once they fall within heading 2004 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2004.10.40 | Yellow (Solano) potatoes | 6.4% |
| 2004.10.80 | Potatoes: other | 8% |