Analysis
HTS 2007.91.10 covers citrus fruit: pastes and pureés 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 3.5% to 4.5%. The costliest confusion would be with 2007.91.40 (citrus fruit: orange marmalade) at 3.5%, a difference of 7.7 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 11.2%. 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 11.2% of the customs value, which is above most the rates in chapter 20 (70th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,120 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 3.1 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2007.91.40 | Citrus fruit: orange marmalade | 3.5% |
| 2007.91.90 | Citrus fruit: other | 4.5% |