Analysis
HTS 2008.99.30 covers other: guavas under heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or…).
Neighbouring lines carry rates from duty-free to 22.4%, so the exact line matters. The widest gap is with 2008.99.25 (other: dates), at 22.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 22.4 percentage points.
Goods from countries without normal trade relations pay the column 2 rate of 35% instead of nothing, so origin decides between free entry and a 35% duty.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 13% of the 107 tariff lines in chapter 20. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Census statistics map these goods to NAICS 311421 (Fruit and Vegetable Canning), an industry of 802 US establishments employing 44,903 people. That is the industry code a US manufacturer of the same product would normally use.
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% |
| 2008.99.28 | Other: figs | 9.6% |
| 2008.99.29 | Other: grapes | 7% |
| 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% |