Analysis
HTS 2007.10.00 covers homogenized preparations under heading 2007 (jams, fruit jellies, marmalades, fruit or nut pureé and fruit or nut pastes, obtained by…).
Rates on the nearby lines range from duty-free to 14%. The costliest confusion would be with 2007.99.30 (jams: guava) at duty-free, a difference of 12 points on the customs value.
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 12%. 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 12% of the customs value, which is above most the rates in chapter 20 (78th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,200 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 2.9 times the general rate.
Census statistics map these goods to NAICS 311422 (Specialty Canning), an industry of 110 US establishments employing 11,084 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2007.91.10 | Citrus fruit: pastes and pureés | 11.2% |
| 2007.91.40 | Citrus fruit: orange marmalade | 3.5% |
| 2007.91.90 | Citrus fruit: other | 4.5% |
| 2007.99.05 | Lingonberry and raspberry | 1.8% |
| 2007.99.10 | Jams: strawberry | 2.2% |
| 2007.99.15 | Currant and other berry | 1.4% |
| 2007.99.20 | Jams: apricot | 3.5% |
| 2007.99.25 | Jams: cherry | 4.5% |
| 2007.99.30 | Jams: guava | Free |
| 2007.99.35 | Jams: peach | 7% |
| 2007.99.40 | Jams: pineapple | 4% |
| 2007.99.45 | Jams: other | 5.6% |
| 2007.99.48 | Apple, quince and pear | 12% |
| 2007.99.50 | Pastes and purees: guava and mango | 1.3% |
| 2007.99.55 | Pastes and purees: papaya | 14% |
| 2007.99.60 | Pastes and purees: strawberry | 12% |
| 2007.99.65 | Pastes and purees: other | 10% |
| 2007.99.70 | Fruit jellies: currant and berry | 1.4% |
| 2007.99.75 | Fruit jellies: other | 3.2% |