Analysis
Subheading 2008.99 covers other, 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 23 US tariff lines below it are national.
The spread of 22.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 22.4%, applies to 2008.99.25 (other: dates).
2 of its 20 lines with a percentage rate are duty-free at the general rate (10%) and 18 are dutiable, from duty-free up to 22.4%. The median line pays 5.25%.
3 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Its 23 lines start with 2008.99.05 (other: apples), 2008.99.10 (other: avocados), 2008.99.13 (bananas: pulp) and 2008.99.15 (bananas: other); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2008.99.05 | Other: apples | 0.9¢/kg |
| 2008.99.10 | Other: avocados | 10.6¢/kg |
| 2008.99.13 | Bananas: pulp | 3.4% |
| 2008.99.15 | Bananas: other | 0.8% |
| 2008.99.18 | Berries: blueberries | 2.2% |
| 2008.99.21 | Berries: other | 4.5% |
| 2008.99.23 | Cashew apples, mameyes colorados, sapodillas, soursops and sweetsops | 1.3% |
| 2008.99.25 | Other: dates | 22.4% |
| 2008.99.28 | Other: figs | 9.6% |
| 2008.99.29 | Other: grapes | 7% |
| 2008.99.30 | Other: guavas | Free |
| 2008.99.35 | Lychees and longans | 7% |
| 2008.99.40 | Other: mangoes | 1.5¢/kg |
| 2008.99.45 | Papayas: pulp | 14% |
| 2008.99.50 | Papayas: other | 1.8% |
| 2008.99.60 | Plums (including prune plums and sloes) | 11.2% |
| 2008.99.61 | Other: soybeans | 3.8% |
| 2008.99.63 | Other: sweet ginger | 4.4% |
| 2008.99.65 | Other: cassava (manioc) | 7.9% |
| 2008.99.70 | Chinese water chestnuts: frozen | 11.2% |
| 2008.99.71 | Chinese water chestnuts: other | Free |
| 2008.99.80 | Other: pulp | 9.6% |
| 2008.99.91 | Other: other | 6% |