Analysis
HTS 2005.99.41 covers water chestnuts, other than Chinese water chestnuts under heading 2005 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Neighbouring lines carry rates from 4.5% 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 14.9 percentage points.
For statistics it divides in two: 2005.99.41.10 for sliced and 2005.99.41.20 for whole. Both pay the same duty; the suffix records which kind was imported.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 13% of the 107 tariff lines in chapter 20. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2005.99.10 | Carrots in airtight containers | 6.4% |
| 2005.99.20 | Other: onions | 4.5% |
| 2005.99.30 | Other: sauerkraut | 4.8% |
| 2005.99.50 | 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% |