Analysis
HTS 2007.91.40 covers citrus fruit: orange marmalade 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 4.5% to 11.2%. The costliest confusion would be with 2007.91.10 (citrus fruit: pastes and pureés) at 11.2%, a difference of 7.7 points on the customs value.
The general duty rate is 3.5% of the customs value, which is at the low end of the rates in chapter 20 (29th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $350 in duty before any Chapter 99 additions or preference claims.
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 3.5%. 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 column 2 rate, for countries without normal trade relations, is 35%, 10.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2007.91.10 | Citrus fruit: pastes and pureés | 11.2% |
| 2007.91.90 | Citrus fruit: other | 4.5% |