Analysis
HTS 2007.99.55 covers pastes and purees: papaya 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 12%. The costliest confusion would be with 2007.99.30 (jams: guava) at duty-free, a difference of 14 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 14%. 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 14% of the customs value, which is above most the rates in chapter 20 (83rd percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 2.5 times the general rate.
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 |
| 2007.99.35 | 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% |
| 2007.99.60 | 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% |