Analysis
HTS 2005.99.97 covers other: other under heading 2005 (other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not…).
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 11.2 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 11.2%. 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 11.2% of the customs value, which is above most the rates in chapter 20 (70th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,120 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 3.1 times the general rate.
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% |
| 2005.99.41 | 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 |