The tariff classification of fresh fruits from Jamaica
Issued November 6, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 0805.40.8000, 0807.20.0000, 0805.40.6000, 0805.10.0040, 0805.30.2000, 0805.40.4000
Product description
The tariff classification of fresh fruits from Jamaica
CBP rationale
The applicable subheading for the oranges will be 0805.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for citrus fruit, fresh. The applicable subheading for the lemons will be 0805.30.2000, HTS, which provides for citrus fruit, fresh. The applicable subheading for the grapefruit, if entered during the period from August 1 to September 30, inclusive, in any year, will be 0805.40.4000, HTS. The rate of duty will be 2.2 cents per kilogram. Grapefruit entered during the month of October will be classified in subheading 0805.40.6000, HTS, dutiable at the rate of 1.8 cents per kilogram. Grapefruit entered at any other time will be classified in subheading 0805.40.8000, HTS, and will be dutiable at the rate of 2.9 cents per kilogram. The applicable subheading for the papayas will be 0807.20.0000, HTS, which provides for papayas (papaws), fresh.
Full text
NY 879501 November 6, 1992 CLA-2-8:S:N:N1:228 CATEGORY: Classification TARIFF NO.: 0805.10.0040; 0805.30.2000; 0805.40.4000; 0805.40.6000; 0805.40.8000; 0807.20.0000 Mr. Norman W. Kennedy A & N Kennedy Industries, Inc. 125 Sherwood Lane Mount Holly, NJ 08060 RE: The tariff classification of fresh fruits from Jamaica Dear Mr. Kennedy: In your letter dated October 12, 1992, you requested a tariff classification ruling. Your letter identifies four different fruits that you plan to import: oranges, lemons, grapefruits, and papayas. The fruit will be imported in units ranging from 20 to 100 pounds. The applicable subheading for the oranges will be 0805.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for citrus fruit, fresh...oranges...other. The duty rate will be 2.2 cents per kilogram. The applicable subheading for the lemons will be 0805.30.2000, HTS, which provides for citrus fruit, fresh...lemons (Citrus limon, Citrus limonum)...lemons. The rate of duty will be 2.75 cents per kilogram. The applicable subheading for the grapefruit, if entered during the period from August 1 to September 30, inclusive, in any year, will be 0805.40.4000, HTS. The rate of duty will be 2.2 cents per kilogram. Grapefruit entered during the month of October will be classified in subheading 0805.40.6000, HTS, dutiable at the rate of 1.8 cents per kilogram. Grapefruit entered at any other time will be classified in subheading 0805.40.8000, HTS, and will be dutiable at the rate of 2.9 cents per kilogram. The applicable subheading for the papayas will be 0807.20.0000, HTS, which provides for papayas (papaws), fresh. The rate of duty will be 8.5 percent ad valorem. Articles classifiable under subheading 0807.20.0000, HTS, which are products of Jamaica are entitled to duty free treatment under the Generalized System of Preferences (GSP) and/or the Caribbean Basin Economic Recovery Act (CBERA), upon compliance with all applicable regulations. Articles classifiable under subheadings 0805.10.0040,0805.30.2000, 0805.40.4000, 0805.40.6000, and 0805.40.8000, HTS, are entitled to duty free treatment under the Caribbean Basin Economic Recovery Act (CBERA), upon compliance with all applicable regulations. The importation of this merchandise may be subject to restrictions imposed by the United States Department of Agriculture and/or Food and Drug Administration. In addition, oranges and grapefruit are subject to the examination and certification requirements of the U.S. Department of Agriculture, Agricultural Marketing Service. It is suggested you contact these agencies directly for further information. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →