Analysis
HTS 2008.99.10 covers other: avocados 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.
The general rate is 10.6¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 10.6¢/kg. 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: 2008.99.10.10 for certified organic and 2008.99.10.90 for other. Both pay the same duty; the suffix records which kind was imported.
The general rate of 10.6¢/kg has not changed in any edition of the schedule since Jan 2023.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 2008.99.10.10 | Certified organic | kg | |
| 2008.99.10.90 | Other | kg |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2008.99.05 | Other: apples | 0.9¢/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% |