HS 071159 Other

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What products does HS 071159 cover?

This subheading covers vegetables provisionally preserved, such as by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but not prepared or preserved in any other way, specifically when these vegetables are not mushrooms or truffles. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this residual category captures a wide array of vegetables like onions, garlic, and leeks that have undergone temporary preservation methods to extend their shelf life for transport or storage, but are not yet fully processed or preserved for immediate consumption.

What falls outside HS 071159?

The following products are excluded from HS 071159: vegetables that are dried, frozen, or preserved by sugar. Also excluded are mushrooms and truffles (classified under 0709.51 or 0709.59), vegetables provisionally preserved but further prepared or preserved by other means (e.g., pickled, in vinegar, or canned), and fresh or chilled vegetables. For instance, sweet corn preserved in brine would typically fall under a different heading, such as 2005.80, as it is considered prepared or preserved otherwise than by provisional preservation.

What are common classification mistakes for HS 071159?

A common error is misclassifying vegetables that have undergone more than just provisional preservation. For example, if onions are preserved in brine with added spices or vinegar, they are no longer solely provisionally preserved and would likely be classified under Chapter 20 (Preparations of vegetables, fruit, nuts or other parts of plants). Adherence to General Interpretative Rule 1 and 3(b) of the Harmonized System is crucial to ensure the correct classification based on the essential character of the product.

How should importers classify products under HS 071159?

The correct procedure for classifying products under HS 071159 involves a thorough examination of the product's preservation method and its degree of preparation. Importers and customs brokers must consult the Explanatory Notes to the Harmonized System and the specific national tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) or the EU TARIC database. Verification of whether the vegetable is merely provisionally preserved or has undergone further processing is paramount to avoid misclassification.

How is the duty calculated for products under HS 071159?

A shipment of 1,000 kilograms of onions provisionally preserved in brine, declared at a customs value of $2,000 USD, would attract a US duty of $100.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the customs value ($2,000 USD × 10% = $200.00), or a specific duty if applicable and higher. For example, if the specific duty were $0.10 per kilogram, the duty would be $100.00 ($0.10 × 1,000 kg). The USITC HTS would specify the applicable rate. For this example, let's assume the ad valorem rate applies and is $200.00.

Which trade agreements reduce duties for HS 071159?

Several free trade agreements may reduce the applicable duty rate for HS 071159. For goods originating from Mexico or Canada, the United States-Mexico-Canada Agreement (USMCA) can provide duty-free entry, requiring a USMCA certification of origin. For certain developing countries, the Generalized System of Preferences (GSP) may offer reduced or free entry, necessitating a GSP Form A. The EU's trade agreements with countries like Switzerland or Norway might also offer preferential rates, often requiring an EUR.1 movement certificate.

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