Analysis
HTS 2008.19.10 covers brazil nuts and cashews under heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from 1% to 22.4%. Compared with 2008.19.85 (other, including mixtures: mixtures), which pays 22.4%, a misclassification either way moves the duty by 22.4 percentage points.
For statistics it divides in two: 2008.19.10.20 for brazil nuts and 2008.19.10.40 for cashews. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 13% of the 107 tariff lines in chapter 20, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
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 concordance is how imports of this line are compared with US output.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |