Analysis
HTS 2004.10.40 covers yellow (Solano) potatoes under heading 2004 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen…).
Rates on the nearby lines range from 3.2% to 11.2%. The costliest confusion would be with 2004.90.85 (other vegetables and mixtures of vegetables: other) at 11.2%, a difference of 4.8 points on the customs value.
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 6.4%. 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 column 2 rate, for countries without normal trade relations, is 35%, 5.5 times the general rate.
The general duty rate is 6.4% of the customs value, which is in the middle of the rates in chapter 20 (46th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $640 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |