2008.11.43

Analysis

HTS 2008.11.43 covers described in general note 15 of the tariff schedule and entered pursuant to its provisions under heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or…).

The general rate is 6.6¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.

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 6.6¢/kg. 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.

Census statistics map these goods to NAICS 311911 (Roasted Nuts and Peanut Butter Manufacturing), an industry of 267 US establishments employing 19,949 people. That is the industry code a US manufacturer of the same product would normally use.