Analysis
HTS 2004.90.80 covers other vegetables and mixtures of vegetables: beans under heading 2004 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen…).
The general rate is 2.1¢/kg on entire contents of container, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 2.1¢/kg on entire contents of container. 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 other lines in the same group are 2004.90.10 (other vegetables and mixtures of vegetables: antipasto, 3.2%) and 2004.90.85 (other vegetables and mixtures of vegetables: other, 11.2%).
Census statistics map these goods to NAICS 311411 (Frozen Fruit, Juice, and Vegetable Manufacturing), an industry of 218 US establishments employing 27,520 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2004.90.10 | Other vegetables and mixtures of vegetables: antipasto | 3.2% |
| 2004.90.85 | Other vegetables and mixtures of vegetables: other | 11.2% |