2008.99.35

Analysis

HTS 2008.99.35 covers lychees and longans 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 15.4 percentage points.

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 7%. 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 35%, 5.0 times the general rate.

The general duty rate is 7% of the customs value, which is in the middle of the rates in chapter 20 (50th percentile of 107 lines with an ad valorem rate). On a shipment valued at $10,000 that is $700 in duty before any Chapter 99 additions or preference claims.