Analysis
HTS 2007.99.05 covers lingonberry and raspberry under heading 2007 (jams, fruit jellies, marmalades, fruit or nut pureé and fruit or nut pastes, obtained by…).
Within this group the rate runs from duty-free to 14%. Compared with 2007.99.55 (pastes and purees: papaya), which pays 14%, a misclassification either way moves the duty by 12.2 percentage points.
The general duty rate is 1.8% of the customs value, which is at the low end of the rates in chapter 20 (21st percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $180 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 19.4 times the general rate.
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 1.8%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |