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HTS tariff line · chapter 20

2008.99.40

Other: mangoes

Analysis

HTS 2008.99.40 covers other: mangoes under heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or…).

The general rate is 1.5¢/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 1.5¢/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.

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.

Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of 1.5¢/kg.

Neighbouring lines

LineDescriptionGeneral rate
2008.99.05Other: apples0.9¢/kg
2008.99.10Other: avocados10.6¢/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%
2008.99.45Papayas: 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%