Analysis
HTS 2007.99.35 covers jams: peach 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 duty-free to 14%. The costliest confusion would be with 2007.99.55 (pastes and purees: papaya) at 14%, a difference of 7 points on the customs value.
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 7%. 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%, 5.0 times the general rate.
The general duty rate is 7% of the customs value, which is in the middle of the rates in chapter 20 (50th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $700 in duty before any Chapter 99 additions or preference claims.
Neighbouring 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 |
| 2007.99.40 | 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% |