HS 071335 Cow peas (Vigna unguiculata)

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What products does HS 071335 cover?

This subheading covers dried, shelled cow peas, scientifically known as *Vigna unguiculata*. According to the World Customs Organization (WCO) Harmonized System Nomenclature, this classification applies to the commodity when presented in a dried and shelled state, irrespective of whether they are whole or split. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, confirm that this specific code is dedicated to this particular legume, distinguishing it from other dried beans and peas.

What falls outside HS 071335?

The following products are excluded from HS 071335: fresh or chilled cow peas (which fall under Chapter 07, typically heading 0708), frozen cow peas (classified under heading 0710), and cow peas preserved by sugar, vinegar, or other means not solely for the purpose of ordinary commercial preservation (often classified under heading 2005). Additionally, cow peas that are not shelled, such as those in pods, are classified under other headings within Chapter 07, not this specific subheading for dried, shelled varieties.

What are common classification mistakes for HS 071335?

A common error is misclassifying cow peas that have undergone minimal processing, such as light milling or splitting, if this processing alters their fundamental character beyond simple drying and shelling. According to General Interpretative Rule 2(a) of the Harmonized System, an incomplete or unfinished article is classified as if it were the complete or finished article if it has the essential character of the latter. Importers may also mistakenly classify other *Vigna* species, like black-eyed peas, under this code without confirming they are indeed *Vigna unguiculata*.

How should importers classify products under HS 071335?

The correct procedure for classifying cow peas under HS 071335 involves verifying that the product is indeed *Vigna unguiculata*, that it is dried, and that it is shelled. Importers and customs brokers should consult the product's commercial documentation, including invoices and packing lists, and ideally, product specifications or scientific names. Cross-referencing with the official tariff schedule of the importing country, such as the UK Trade Tariff or the USITC HTS, is crucial to confirm the correct subheading and any associated requirements.

How is the duty calculated for products under HS 071335?

A shipment of 1,000 kilograms of dried, shelled cow peas declared at a customs value of $1,500 USD would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.0% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: $1,500 (declared value) × 0.01 (MFN duty rate) = $15.00 (duty amount). Note that specific countries may have preferential rates under free trade agreements.

Which trade agreements reduce duties for HS 071335?

Several free trade agreements may reduce the applicable duty rate for HS 071335, including the United States-Mexico-Canada Agreement (USMCA), which can provide duty-free entry for originating cow peas from Canada and Mexico. The African Growth and Opportunity Act (AGOA) may also offer duty-free access for originating products from eligible African countries. Documentation required to claim preference typically includes a self-certified origin statement for USMCA or a specific AGOA eligibility declaration, depending on the importing country's regulations.

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