2008.97.10

Analysis

HTS 2008.97.10 covers in airtight containers and not containing apricots, citrus fruits, peaches or pears under heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

Neighbouring lines carry rates from duty-free to 131.8%, so the exact line matters. The widest gap is with 2008.11.61 (other: other), at 131.8%: a product that belongs there but is entered here, or the reverse, changes the duty by 126.2 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 5.6%. 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.

For statistics it divides in two: 2008.97.10.20 for prepared cereal products and 2008.97.10.40 for other. Both pay the same duty; the suffix records which kind was imported.

The general duty rate is 5.6% of the customs value, which is in the middle of the rates in chapter 20 (41st percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $560 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 35%, 6.2 times the general rate.