Analysis
HTS 2008.19.15 covers other, including mixtures: coconuts under heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or…).
Neighbouring lines carry rates from duty-free to 22.4%, so the exact line matters. The widest gap is with 2008.19.85 (other, including mixtures: mixtures), at 22.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 21.4 percentage points.
The general duty rate is 1% of the customs value, which is at the low end of the rates in chapter 20 (15th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $100 in duty before any Chapter 99 additions or preference claims.
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 1%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2008.19.10 | Brazil nuts and cashews | Free |
| 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% |