Analysis
HTS 2004.10.80 covers potatoes: other under heading 2004 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Neighbouring lines carry rates from 3.2% to 11.2%, so the exact line matters. The widest gap is with 2004.90.10 (other vegetables and mixtures of vegetables: antipasto), at 3.2%: a product that belongs there but is entered here, or the reverse, changes the duty by 4.8 percentage points.
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 8%. 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.
For statistics it divides in two: 2004.10.80.20 for french fries and 2004.10.80.40 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 35%, 4.4 times the general rate.
The general duty rate is 8% of the customs value, which is in the middle of the rates in chapter 20 (55th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $800 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2004.10.40 | Yellow (Solano) potatoes | 6.4% |
| 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% |