Analysis
Subheading 2008.11 covers peanuts (ground-nuts), within heading 2008. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 6 US tariff lines below it are national.
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).
2 of its 4 lines with a percentage rate are duty-free at the general rate (50%) and 2 are dutiable, from duty-free up to 131.8%. The median line pays 65.9%.
The US splits it as follows: 2008.11.02 for described in general note 15 of the tariff schedule and entered… (duty-free), 2008.11.05 for described in additional U.S. note 5 to this chapter and entered… (duty-free), 2008.11.15 for peanut butter and paste: other (131.8%), 2008.11.43 for described in general note 15 of the tariff schedule and entered… (6.6¢/kg), 2008.11.46 for described in additional U.S. note 2 to chapter 12 and entered… (6.6¢/kg) and 2008.11.61 for other: other (131.8%).
2 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.
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% |