Analysis
HTS 2008.11.61 covers other: other under heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or…).
Within this group the rate runs from duty-free to 131.8%. Compared with 2008.11.05 (described in additional U.S. note 5 to this chapter and entered…), which pays duty-free, a misclassification either way moves the duty by 131.8 percentage points.
This line's footnotes point to 2 additional provisions in Chapter 99: 9904.12.01 (Chapter 99 provision, 13.3¢/kg); 9904.12.19 (Chapter 99 provision). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Goods that qualify under the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, the Jordan FTA, and 8 others can enter duty-free instead of paying 131.8%. 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. Reduced but not zero rates apply under some agreements: See 9908.12.01 for IL.
The general duty rate is 131.8% of the customs value, which is among the highest the rates in chapter 20 (99th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $13,180 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 155%, 1.2 times the general rate.
Neighbouring 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 |
Chapter 99 provisions in the footnotes
- 9904.12.01 Chapter 99 provision · 13.3¢/kg
Valued less than 5¢/kg
- 9904.12.19 Chapter 99 provision
Other, provided for in subheadings 1202.30.80, 1202.42.20, 1202.42.90 or 2008.11.61