2005.99.50

Analysis

HTS 2005.99.50 covers pimientos (Capsicum anuum) 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.

Rates on the nearby lines range from duty-free to 14.9%. The costliest confusion would be with 2005.99.41 (water chestnuts, other than Chinese water chestnuts) at duty-free, a difference of 8.1 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 8.1%. 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 38.5%, 4.8 times the general rate.

For statistics it divides in two: 2005.99.50.20 for in containers each holding not more than 227 g and 2005.99.50.40 for other. Both pay the same duty; the suffix records which kind was imported.

The general duty rate is 8.1% of the customs value, which is in the middle of the rates in chapter 20 (58th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $810 in duty before any Chapter 99 additions or preference claims.