Analysis
HTS 2005.99.30 covers other: sauerkraut under heading 2005 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not…).
Rates on the nearby lines range from duty-free to 14.9%. The costliest confusion would be with 2005.99.80 (other: artichokes) at 14.9%, a difference of 10.1 points on the customs value.
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 4.8%. 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 50%, 10.4 times the general rate.
The general duty rate is 4.8% of the customs value, which is in the middle of the rates in chapter 20 (39th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $480 in duty before any Chapter 99 additions or preference claims.
Census statistics map these goods to NAICS 311421 (Fruit and Vegetable Canning), an industry of 802 US establishments employing 44,903 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2005.99.10 | Carrots in airtight containers | 6.4% |
| 2005.99.20 | Other: onions | 4.5% |
| 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% |