HTS heading · chapter 20
2008
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
Analysis
Heading 2008 of the Harmonized Tariff Schedule covers fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. It divides into 13 six-digit subheadings and 66 eight-digit tariff lines, with 89 ten-digit statistical suffixes below them.
The spread of 131.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 131.8%, applies to 2008.11.15 (peanut butter and paste: other) and 2008.11.61 (other: other).
6 of its 45 lines with a percentage rate are duty-free at the general rate (13%) and 39 are dutiable, from duty-free up to 131.8%. The median line pays 7%.
21 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 2008.99 (other, 23 lines), 2008.30 (citrus fruit, 16 lines), 2008.19 (other, including mixtures, 9 lines) and 2008.11 (peanuts (ground-nuts), 6 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2008.11.02 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | Free |
| 2008.11.05 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | Free |
| 2008.11.15 | Peanut butter and paste: other | 131.8% |
| 2008.11.43 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.6¢/kg |
| 2008.11.46 | Described in additional U.S. note 2 to chapter 12 and entered pursuant to its provisions | 6.6¢/kg |
| 2008.11.61 | Other: other | 131.8% |
| 2008.19.10 | Brazil nuts and cashews | Free |
| 2008.19.15 | Other, including mixtures: coconuts | 1% |
| 2008.19.20 | Other, including mixtures: filberts | 11.3¢/kg |
| 2008.19.25 | Other, including mixtures: pecans | 9.9¢/kg |
| 2008.19.30 | Pignolia and pistachios | 1¢/kg |
| 2008.19.40 | Other, including mixtures: almonds | 32.6¢/kg |
| 2008.19.50 | Other, including mixtures: watermelon seeds | 6.4% |
| 2008.19.85 | Other, including mixtures: mixtures | 22.4% |
| 2008.19.90 | Other, including mixtures: other | 17.9% |
| 2008.20.00 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: pineapples | 0.35¢/kg |
| 2008.30.10 | Of oranges, mandarins (including tangerines and satsumas), clementines, wilkings and similar citrus hybrids | 2¢/kg |
| 2008.30.20 | Peel: of lemons | 4.2¢/kg |
| 2008.30.30 | Peel: other | 11.3¢/kg |
| 2008.30.35 | Pulp: orange | 11.2% |
| 2008.30.37 | Pulp: other | 6.8% |
| 2008.30.40 | Other: oranges | 1.4¢/kg |
| 2008.30.42 | For an aggregate quantity entered in any calendar year not to exceed 40,000 metric tons | Free |
| 2008.30.46 | Satsumas, in airtight containers: other | 0.28¢/kg |
| 2008.30.48 | Mandarins: other | 0.28¢/kg |
| 2008.30.55 | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: other | 1.4¢/kg |
| 2008.30.60 | Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): lemons | 0.8¢/kg |
| 2008.30.66 | Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): limes | 14% |
| 2008.30.70 | Other: grapefruit | 1.1¢/kg |
| 2008.30.80 | Other: kumquats | 0.55¢/kg |
| 2008.30.85 | Other: citron | 14% |
| 2008.30.96 | Other: other, including bergamots | 14% |
| 2008.40.00 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: pears | 15.3% |
| 2008.50.20 | Apricots: pulp | 10% |
| 2008.50.40 | Apricots: other | 29.8% |
| 2008.60.00 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: cherries | 6.9¢/kg + 4.5% |
| 2008.70.10 | Peaches, including nectarines: nectarines | 16% |
| 2008.70.20 | Peaches, including nectarines: other peaches | 17% |
| 2008.80.00 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: strawberries | 11.9% |
| 2008.91.00 | Other, including mixtures other than those of subheading 2008.19: palm hearts | 0.9% |
| 2008.93.00 | Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium, vitis-idaea) | 4.5% |
| 2008.97.10 | In airtight containers and not containing apricots, citrus fruits, peaches or pears | 5.6% |
| 2008.97.90 | Mixtures: other | 14.9% |
| 2008.99.05 | Other: apples | 0.9¢/kg |
| 2008.99.10 | Other: avocados | 10.6¢/kg |
| 2008.99.13 | Bananas: pulp | 3.4% |
| 2008.99.15 | Bananas: other | 0.8% |
| 2008.99.18 | Berries: blueberries | 2.2% |
| 2008.99.21 | Berries: other | 4.5% |
| 2008.99.23 | Cashew apples, mameyes colorados, sapodillas, soursops and sweetsops | 1.3% |
| 2008.99.25 | Other: dates | 22.4% |
| 2008.99.28 | Other: figs | 9.6% |
| 2008.99.29 | Other: grapes | 7% |
| 2008.99.30 | Other: guavas | Free |
| 2008.99.35 | Lychees and longans | 7% |
| 2008.99.40 | Other: mangoes | 1.5¢/kg |
| 2008.99.45 | Papayas: pulp | 14% |
| 2008.99.50 | Papayas: other | 1.8% |
| 2008.99.60 | Plums (including prune plums and sloes) | 11.2% |
| 2008.99.61 | Other: soybeans | 3.8% |
| 2008.99.63 | Other: sweet ginger | 4.4% |
| 2008.99.65 | Other: cassava (manioc) | 7.9% |
| 2008.99.70 | Chinese water chestnuts: frozen | 11.2% |
| 2008.99.71 | Chinese water chestnuts: other | Free |
| 2008.99.80 | Other: pulp | 9.6% |
| 2008.99.91 | Other: other | 6% |