2005.99.55

Analysis

HTS 2005.99.55 covers fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice): other 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 duty-free to 14.9%, so the exact line matters. The widest gap is with 2005.99.41 (water chestnuts, other than Chinese water chestnuts), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 14.9 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 14.9%. 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 general duty rate is 14.9% of the customs value, which is above most the rates in chapter 20 (88th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,490 in duty before any Chapter 99 additions or preference claims.

For statistics it divides in two: 2005.99.55.10 for sweet bell-type peppers and 2005.99.55.90 for other. Both pay the same duty; the suffix records which kind was imported.

The column 2 rate, for countries without normal trade relations, is 35%, 2.3 times the general rate.