Analysis
HTS 2008.97.90 covers mixtures: other 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 6 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from duty-free to 131.8%. Compared with 2008.11.61 (other: other), which pays 131.8%, a misclassification either way moves the duty by 116.9 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 11 others can enter duty-free instead of paying 14.9%. 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 14.9% of the customs value, which is above most the rates in chapter 20 (88th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,490 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 2.3 times the general rate.
The ten-digit suffixes separate in containers each holding less than…, containing oranges or grapefruit and prepared cereal products. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2008.11.02 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | Free |
| 2008.11.05 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | Free |
| 2008.11.15 | Peanut butter and paste: other | 131.8% |
| 2008.11.43 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.6¢/kg |
| 2008.11.46 | Described in additional U.S. note 2 to chapter 12 and entered pursuant to its provisions | 6.6¢/kg |
| 2008.11.61 | Other: other | 131.8% |
| 2008.19.10 | Brazil nuts and cashews | Free |
| 2008.19.15 | Other, including mixtures: coconuts | 1% |
| 2008.19.20 | Other, including mixtures: filberts | 11.3¢/kg |
| 2008.19.25 | Other, including mixtures: pecans | 9.9¢/kg |
| 2008.19.30 | Pignolia and pistachios | 1¢/kg |
| 2008.19.40 | Other, including mixtures: almonds | 32.6¢/kg |
| 2008.19.50 | Other, including mixtures: watermelon seeds | 6.4% |
| 2008.19.85 | Other, including mixtures: mixtures | 22.4% |
| 2008.19.90 | Other, including mixtures: other | 17.9% |
| 2008.20.00 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: pineapples | 0.35¢/kg |
| 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% |
| 2008.40.00 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: pears | 15.3% |
| 2008.50.20 | Apricots: pulp | 10% |
| 2008.50.40 | Apricots: other | 29.8% |
| 2008.60.00 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: cherries | 6.9¢/kg + 4.5% |
| 2008.70.10 | Peaches, including nectarines: nectarines | 16% |
| 2008.70.20 | Peaches, including nectarines: other peaches | 17% |
| 2008.80.00 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: strawberries | 11.9% |
| 2008.91.00 | Other, including mixtures other than those of subheading 2008.19: palm hearts | 0.9% |