2008.99.71

Analysis

HTS 2008.99.71 covers chinese water chestnuts: other under heading 2008 (fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.

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.

For statistics it divides in two: 2008.99.71.10 for sliced and 2008.99.71.20 for whole. Both pay the same duty; the suffix records which kind was imported.

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.