HTS heading · chapter 20
2006
Vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar (drained, glacé or crystallized)
Analysis
Heading 2006 of the Harmonized Tariff Schedule covers vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar (drained, glacé or crystallized). It has 7 tariff lines.
The spread of 13.9 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 16%, applies to 2006.00.50 (other, including mixtures: mixtures) and 2006.00.90 (other: other).
None of its 7 lines is duty-free at the general rate. Rates run from 2.1% to 16% with a median of 8%, so the line you choose sets the duty.
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
By Census's concordance, most of its statistical lines are made by Nonchocolate Confectionery Manufacturing (311340). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2006.00.20 | Vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar (drained, glacé or crystallized): cherries | 9.9¢/kg + 6.4% |
| 2006.00.30 | Vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar (drained, glacé or crystallized): ginger root | 2.4% |
| 2006.00.40 | Vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar (drained, glacé or crystallized): pineapples | 2.1% |
| 2006.00.50 | Other, including mixtures: mixtures | 16% |
| 2006.00.60 | Citrus fruit; peel of citrus or other fruit | 6¢/kg |
| 2006.00.70 | Other: other fruit and nuts | 8% |
| 2006.00.90 | Other: other | 16% |