2007.99.25

Analysis

HTS 2007.99.25 covers jams: cherry 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 9.5 percentage points.

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 4.5%. 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 general duty rate is 4.5% of the customs value, which is in the middle of the rates in chapter 20 (36th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $450 in duty before any Chapter 99 additions or preference claims.

Census statistics map these goods to NAICS 311421 (Fruit and Vegetable Canning), an industry of 802 US establishments employing 44,903 people. That is the industry code a US manufacturer of the same product would normally use.