Analysis
Subheading 2007.99 covers other, 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 16 US tariff lines below it are national.
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 16 lines with a percentage rate are duty-free at the general rate (6%) and 15 are dutiable, from duty-free up to 14%. The median line pays 3.75%.
Its 16 lines start with 2007.99.05 (lingonberry and raspberry), 2007.99.10 (jams: strawberry), 2007.99.15 (currant and other berry) and 2007.99.20 (jams: apricot); the full list is in the table below.
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 |
|---|---|---|
| 2007.99.05 | 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% |