Analysis
HTS 2008.99.28 covers other: figs under heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or…).
Rates on the nearby lines range from duty-free to 22.4%. The costliest confusion would be with 2008.99.25 (other: dates) at 22.4%, a difference of 12.8 points on the customs value.
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 9.6%. 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 column 2 rate, for countries without normal trade relations, is 40%, 4.2 times the general rate.
The general duty rate is 9.6% of the customs value, which is in the middle of the rates in chapter 20 (61st percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $960 in duty before any Chapter 99 additions or preference claims.
Neighbouring 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% |
| 2008.99.29 | 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% |