Analysis
Subheading 2008.50 covers apricots, 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 2 US tariff lines below it are national.
The spread of 19.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 29.8%, applies to 2008.50.40 (apricots: other).
None of its 2 lines is duty-free at the general rate. Rates run from 10% to 29.8% with a median of 19.9%, so the line you choose sets the duty.
The US splits it as follows: 2008.50.20 for apricots: pulp (10%) and 2008.50.40 for apricots: other (29.8%).
By Census's concordance, most of its statistical lines are made by Fruit and Vegetable Canning (311421). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 2008.50 once they fall within heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2008.50.20 | Apricots: pulp | 10% |
| 2008.50.40 | Apricots: other | 29.8% |