Analysis
Subheading 2005.51 covers beans, shelled, within heading 2005. 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.
The US splits it as follows: 2005.51.20 for beans, shelled: black-eye cowpeas (1.5¢/kg on entire contents of container) and 2005.51.40 for beans, shelled: other (2.1¢/kg on entire contents of container).
2 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.
By Census's concordance, most of its statistical lines are made by Specialty Canning (311422) and Fruit and Vegetable Canning (311421). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 2005.51 once they fall within heading 2005 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not…). 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 |
|---|---|---|
| 2005.51.20 | Beans, shelled: black-eye cowpeas | 1.5¢/kg on entire contents of container |
| 2005.51.40 | Beans, shelled: other | 2.1¢/kg on entire contents of container |