2007

Analysis

Heading 2007 of the Harmonized Tariff Schedule covers jams, fruit jellies, marmalades, fruit or nut pureé and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. It divides into 3 six-digit subheadings and 20 eight-digit tariff lines, with 23 ten-digit statistical suffixes below them.

The spread of 14 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14%, applies to 2007.99.55 (pastes and purees: papaya).

1 of its 20 lines with a percentage rate are duty-free at the general rate (5%) and 19 are dutiable, from duty-free up to 14%. The median line pays 4.25%.

The largest subheadings are 2007.99 (other, 16 lines), 2007.91 (citrus fruit, 3 lines) and 2007.10 (unnamed, 1 line).

Its median rate of 4.25% sits at the 33rd percentile of the headings in chapter 20.

By Census's concordance, most of its statistical lines are made by Fruit and Vegetable Canning (311421) and Specialty Canning (311422). Those are the NAICS industries a US producer of these goods would report under.