HTS subheading · chapter 20
2006.00
Vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar (drained, glacé or crystallized)
Analysis
Subheading 2006.00 covers vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar (drained, glacé or crystallized), within heading 2006. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 7 US tariff lines below it are national.
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.
The US splits it as follows: 2006.00.20 for vegetables, fruit, nuts, fruit-peel and other parts of plants… (9.9¢/kg + 6.4%), 2006.00.30 for vegetables, fruit, nuts, fruit-peel and other parts of plants… (2.4%), 2006.00.40 for vegetables, fruit, nuts, fruit-peel and other parts of plants… (2.1%), 2006.00.50 for other, including mixtures: mixtures (16%), 2006.00.60 for citrus fruit; peel of citrus or other fruit (6¢/kg), 2006.00.70 for other: other fruit and nuts (8%) and 2006.00.90 for other: other (16%).
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.
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% |