Analysis
Subheading 2004.90 covers other vegetables and mixtures of vegetables, 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 3 US tariff lines below it are national.
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 3 lines is duty-free at the general rate. Rates run from 3.2% to 11.2% with a median of 7.199999999999999%, so the line you choose sets the duty.
The US splits it as follows: 2004.90.10 for other vegetables and mixtures of vegetables: antipasto (3.2%), 2004.90.80 for other vegetables and mixtures of vegetables: beans (2.1¢/kg on entire contents of container) and 2004.90.85 for other vegetables and mixtures of vegetables: other (11.2%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |