Analysis
HTS 2005.80.00 covers sweet corn (Zea mays var. saccharata) under heading 2005 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not…).
Neighbouring lines carry rates from duty-free to 14.9%, so the exact line matters. The widest gap is with 2005.99.80 (other: artichokes), at 14.9%: a product that belongs there but is entered here, or the reverse, changes the duty by 9.3 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 5.6%. 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 general duty rate is 5.6% of the customs value, which is in the middle of the rates in chapter 20 (41st percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $560 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 6.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2005.10.00 | Homogenized vegetables | 11.2% |
| 2005.20.00 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: potatoes | 6.4% |
| 2005.40.00 | Peas (Pisum sativum) | Free |
| 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 |
| 2005.59.00 | Beans (Vigna spp., Phaseolus spp.): other | 1.5¢/kg on entire contents of container |
| 2005.60.00 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: asparagus | 14.9% |
| 2005.70.02 | In an aggregate quantity not to exceed 730 metric tons entered in any calendar year | 5.4¢/kg on drained weight |
| 2005.70.04 | Ripe, in containers each holding less than 13 kg, drained weight: other | 3.7¢/kg on drained weight |
| 2005.70.06 | Described in additional U.S. note 4 to this chapter and entered pursuant to its provisions | 3.7¢/kg on drained weight |
| 2005.70.08 | In containers each holding more than 8 kg, drained weight, certified by the importer to be used for repacking or sale as green olives: other | 3.7¢/kg on drained weight |
| 2005.70.12 | Other: other | 3.7¢/kg on drained weight |
| 2005.70.16 | In an aggregate quantity not to exceed 2,700 metric tons in any calendar year | 5.4¢/kg on drained weight |
| 2005.70.18 | Stuffed, in containers each holding not more than 1 kg, drained weight: other | 6.9¢/kg on drained weight |
| 2005.70.23 | Place packed: other | 6.9¢/kg on drained weight |
| 2005.70.25 | Pitted or stuffed: other | 8.6¢/kg on drained weight |
| 2005.70.50 | Canned: not pitted | 9.3¢/kg on drained weight |
| 2005.70.60 | Canned: other | 10.1¢/kg on drained weight |
| 2005.70.70 | In airtight containers of glass or metal | 9.9¢/kg on drained weight |
| 2005.70.75 | Other than canned: other | 4.3¢/kg on drained weight |
| 2005.70.91 | In an aggregate quantity not to exceed 550 metric tons in any calendar year | 5.5¢/kg on drained weight |
| 2005.70.93 | Green, in containers each holding less than 13 kg, drained weight: other | 8.8¢/kg on drained weight |
| 2005.70.97 | Otherwise prepared or preserved: other | 8.8¢/kg on drained weight |
| 2005.91.60 | In airtight containers | Free |
| 2005.91.97 | Bamboo Shoots: other | 11.2% |
| 2005.99.10 | Carrots in airtight containers | 6.4% |
| 2005.99.20 | Other: onions | 4.5% |
| 2005.99.30 | Other: sauerkraut | 4.8% |
| 2005.99.41 | Water chestnuts, other than Chinese water chestnuts | Free |
| 2005.99.50 | Pimientos (Capsicum anuum) | 8.1% |
| 2005.99.55 | Fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice): other | 14.9% |
| 2005.99.80 | Other: artichokes | 14.9% |
| 2005.99.85 | Chickpeas (garbanzos) | 0.8¢/kg on entire contents of container |
| 2005.99.97 | Other: other | 11.2% |