Analysis
Subheading 2008.19 covers other, including mixtures, 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 9 US tariff lines below it are national.
The spread of 22.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 22.4%, applies to 2008.19.85 (other, including mixtures: mixtures).
1 of its 5 lines with a percentage rate are duty-free at the general rate (20%) and 4 are dutiable, from duty-free up to 22.4%. The median line pays 6.4%.
4 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.
Its 9 lines start with 2008.19.10 (brazil nuts and cashews), 2008.19.15 (other, including mixtures: coconuts), 2008.19.20 (other, including mixtures: filberts) and 2008.19.25 (other, including mixtures: pecans); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |