2007.99.50

Analysis

HTS 2007.99.50 covers pastes and purees: guava and mango under heading 2007 (jams, fruit jellies, marmalades, fruit or nut pureé and fruit or nut pastes, obtained by…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

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 12.7 percentage points.

The general duty rate is 1.3% of the customs value, which is at the low end of the rates in chapter 20 (17th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $130 in duty before any Chapter 99 additions or preference claims.

For statistics it divides in two: 2007.99.50.10 for guava and 2007.99.50.20 for mango. Both pay the same duty; the suffix records which kind was imported.

The column 2 rate, for countries without normal trade relations, is 35%, 26.9 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 1.3%. 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.