2007.99.15

Analysis

HTS 2007.99.15 covers currant and other berry under heading 2007 (jams, fruit jellies, marmalades, fruit or nut pureé and fruit or nut pastes, obtained by…).

Neighbouring lines carry rates from duty-free to 14%, so the exact line matters. The widest gap is with 2007.99.55 (pastes and purees: papaya), at 14%: a product that belongs there but is entered here, or the reverse, changes the duty by 12.6 percentage points.

The general duty rate is 1.4% of the customs value, which is at the low end of the rates in chapter 20 (19th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $140 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 35%, 25.0 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 1.4%. 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.