HS 070420 Brussels sprouts

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What products does HS 070420 cover?

This subheading covers Brussels sprouts, fresh or chilled, as defined by the World Customs Organization's Harmonized System Nomenclature. According to the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this classification applies to the edible buds of the *Brassica oleracea* variety, commonly known as Brussels sprouts, when presented in their raw, unprocessed state. This includes whole sprouts that have not undergone any significant processing beyond cleaning or trimming.

What falls outside HS 070420?

The following products are excluded from HS 070420: Brussels sprouts that have been cooked, frozen, preserved in brine or vinegar, or otherwise processed beyond simple cleaning or trimming. For instance, frozen Brussels sprouts would typically be classified under HS 0710.80, while pickled Brussels sprouts would fall under HS 2001.90. The key distinction is the degree of processing; only fresh or chilled, raw Brussels sprouts are intended for this specific subheading.

What are common classification mistakes for HS 070420?

A common error is misclassifying Brussels sprouts that have undergone minimal processing, such as being blanched or lightly seasoned, as fresh. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. If Brussels sprouts are blanched, they are considered to have undergone a process that alters their nature, potentially leading to classification under Chapter 07, but a more specific heading for processed vegetables, such as HS 0710 for frozen vegetables.

How should importers classify products under HS 070420?

The correct procedure for classifying Brussels sprouts under HS 070420 involves confirming that the product is indeed Brussels sprouts and that it is presented fresh or chilled, without any significant processing. Importers and customs brokers should consult the official tariff schedule of the importing country, such as the USITC HTS or the UK Trade Tariff, to verify the exact wording of the subheading. Verification of the product's condition at the time of import is crucial to avoid misclassification.

How is the duty calculated for products under HS 070420?

A shipment of 1,000 kilograms of fresh Brussels sprouts, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 5.0% = $125.00). This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for HS code 0704.20.0000.

Which trade agreements reduce duties for HS 070420?

Several free trade agreements may reduce the applicable duty rate for HS 070420, including the United States-Mexico-Canada Agreement (USMCA), where qualifying Brussels sprouts from Canada and Mexico may enter duty-free. For imports into the European Union, preferential rates may be available under agreements with countries like Switzerland, where duties could be reduced to 0% for qualifying goods. Documentation such as a self-certified origin declaration for USMCA or a EUR.1 movement certificate for EU preferences is typically required to claim these reduced duties.

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