Analysis
Subheading 2008.30 covers citrus fruit, 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 16 US tariff lines below it are national.
The spread of 14 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14%, applies to 2008.30.66 (lemons (Citrus limon, Citrus limonum) and limes…) and 2008.30.85 (other: citron).
1 of its 6 lines with a percentage rate are duty-free at the general rate (17%) and 5 are dutiable, from duty-free up to 14%. The median line pays 12.6%.
10 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 16 lines start with 2008.30.10 (of oranges, mandarins (including tangerines and…), 2008.30.20 (peel: of lemons), 2008.30.30 (peel: other) and 2008.30.35 (pulp: orange); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2008.30.10 | Of oranges, mandarins (including tangerines and satsumas), clementines, wilkings and similar citrus hybrids | 2¢/kg |
| 2008.30.20 | Peel: of lemons | 4.2¢/kg |
| 2008.30.30 | Peel: other | 11.3¢/kg |
| 2008.30.35 | Pulp: orange | 11.2% |
| 2008.30.37 | Pulp: other | 6.8% |
| 2008.30.40 | Other: oranges | 1.4¢/kg |
| 2008.30.42 | For an aggregate quantity entered in any calendar year not to exceed 40,000 metric tons | Free |
| 2008.30.46 | Satsumas, in airtight containers: other | 0.28¢/kg |
| 2008.30.48 | Mandarins: other | 0.28¢/kg |
| 2008.30.55 | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: other | 1.4¢/kg |
| 2008.30.60 | Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): lemons | 0.8¢/kg |
| 2008.30.66 | Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): limes | 14% |
| 2008.30.70 | Other: grapefruit | 1.1¢/kg |
| 2008.30.80 | Other: kumquats | 0.55¢/kg |
| 2008.30.85 | Other: citron | 14% |
| 2008.30.96 | Other: other, including bergamots | 14% |