Analysis
HTS 2005.99.10 covers carrots in airtight containers under heading 2005 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not…).
Within this group the rate runs from duty-free to 14.9%. Compared with 2005.99.80 (other: artichokes), which pays 14.9%, a misclassification either way moves the duty by 8.5 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 6.4%. 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 column 2 rate, for countries without normal trade relations, is 35%, 5.5 times the general rate.
The general duty rate is 6.4% of the customs value, which is in the middle of the rates in chapter 20 (46th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $640 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |