Analysis
Subheading 2005.91 covers bamboo Shoots, 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 spread of 11.2 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 11.2%, applies to 2005.91.97 (bamboo Shoots: other).
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 11.2%. The median line pays 5.6%.
The US splits it as follows: 2005.91.60 for in airtight containers (duty-free) and 2005.91.97 for bamboo Shoots: other (11.2%).
By Census's concordance, most of its statistical lines are made by Fruit and Vegetable Canning (311421). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2005.91.60 | In airtight containers | Free |
| 2005.91.97 | Bamboo Shoots: other | 11.2% |