2008.30.35

Analysis

HTS 2008.30.35 covers pulp: orange 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 14%. Compared with 2008.30.42 (for an aggregate quantity entered in any calendar year not to exceed…), which pays duty-free, a misclassification either way moves the duty by 11.2 percentage points.

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 11.2%. 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.

The general duty rate is 11.2% of the customs value, which is above most the rates in chapter 20 (70th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,120 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 35%, 3.1 times the general rate.