2008.99.15

Analysis

HTS 2008.99.15 covers bananas: other under heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or…).

Within this group the rate runs from duty-free to 22.4%. Compared with 2008.99.25 (other: dates), which pays 22.4%, a misclassification either way moves the duty by 21.6 percentage points.

The general duty rate is 0.8% of the customs value, which is at the low end of the rates in chapter 20 (14th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $80 in duty before any Chapter 99 additions or preference claims.

The column 2 rate, for countries without normal trade relations, is 35%, 43.8 times the general rate.

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 0.8%. 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.