Analysis
Subheading 2007.91 covers citrus fruit, within heading 2007. 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 3 US tariff lines below it are national.
The spread of 7.7 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 11.2%, applies to 2007.91.10 (citrus fruit: pastes and pureés).
None of its 3 lines is duty-free at the general rate. Rates run from 3.5% to 11.2% with a median of 4.5%, so the line you choose sets the duty.
The US splits it as follows: 2007.91.10 for citrus fruit: pastes and pureés (11.2%), 2007.91.40 for citrus fruit: orange marmalade (3.5%) and 2007.91.90 for citrus fruit: other (4.5%).
By Census's concordance, most of its statistical lines are made by Fruit and Vegetable Canning (311421). Those are the NAICS industries a US producer of these goods would report under.
Tariff 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% |