HTS tariff line · chapter 20
2006.00.40
Vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar (drained, glacé or crystallized): pineapples
Analysis
HTS 2006.00.40 covers vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar (drained, glacé or crystallized): pineapples under heading 2006 (vegetables, fruit, nuts, fruit-peel and other parts of plants preserved by sugar…).
Rates on the nearby lines range from 2.4% to 16%. The costliest confusion would be with 2006.00.90 (other: other) at 16%, a difference of 13.9 points on the customs value.
The general duty rate is 2.1% of the customs value, which is at the low end of the rates in chapter 20 (22nd percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $210 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 16.7 times the general rate.
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 2.1%. 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.
Neighbouring 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% |
| 2006.00.50 | 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% |