Analysis
Subheading 2008.97 covers mixtures, 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 9.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.9%, applies to 2008.97.90 (mixtures: other).
None of its 2 lines is duty-free at the general rate. Rates run from 5.6% to 14.9% with a median of 10.25%, so the line you choose sets the duty.
The US splits it as follows: 2008.97.10 for in airtight containers and not containing apricots, citrus fruits… (5.6%) and 2008.97.90 for mixtures: other (14.9%).
By Census's concordance, most of its statistical lines are made by Fruit and Vegetable Canning (311421) and Breakfast Cereal Manufacturing (311230). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2008.97.10 | In airtight containers and not containing apricots, citrus fruits, peaches or pears | 5.6% |
| 2008.97.90 | Mixtures: other | 14.9% |