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HTS tariff line · chapter 20

2008.99.10

Other: avocados

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

CodeDescriptionUnitsNAICS
2008.99.10.10Certified organickg
2008.99.10.90Otherkg

Neighbouring lines

LineDescriptionGeneral rate
2008.99.05Other: apples0.9¢/kg
2008.99.13Bananas: pulp3.4%
2008.99.15Bananas: other0.8%
2008.99.18Berries: blueberries2.2%
2008.99.21Berries: other4.5%
2008.99.23Cashew apples, mameyes colorados, sapodillas, soursops and sweetsops1.3%
2008.99.25Other: dates22.4%
2008.99.28Other: figs9.6%
2008.99.29Other: grapes7%
2008.99.30Other: guavasFree
2008.99.35Lychees and longans7%
2008.99.40Other: mangoes1.5¢/kg
2008.99.45Papayas: pulp14%
2008.99.50Papayas: other1.8%
2008.99.60Plums (including prune plums and sloes)11.2%
2008.99.61Other: soybeans3.8%
2008.99.63Other: sweet ginger4.4%
2008.99.65Other: cassava (manioc)7.9%
2008.99.70Chinese water chestnuts: frozen11.2%
2008.99.71Chinese water chestnuts: otherFree
2008.99.80Other: pulp9.6%
2008.99.91Other: other6%