HS 071410 Manioc (cassava)

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What products does HS 071410 cover?

This subheading covers manioc (cassava) roots and tubers, whether fresh, chilled, frozen, or dried, but not further prepared or processed beyond simple cutting or slicing. According to the World Customs Organization's Harmonized System Nomenclature, this includes the raw starchy root of the plant *Manihot esculenta*. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to the unprocessed root itself, intended for consumption or further processing into products like flour or starch.

What falls outside HS 071410?

The following products are excluded from HS 071410: manioc flour (classified under HS 1106.30), tapioca and its substitutes prepared from manioc starch (classified under HS 1903.00), and any manioc products that have undergone significant processing, such as cooking, baking, or fermentation. While fresh or dried roots are included, products like cassava chips that have been fried or seasoned would typically fall under different headings, often related to prepared vegetables or snacks, depending on the specific preparation.

What are common classification mistakes for HS 071410?

A common error is misclassifying processed manioc products. For instance, dried manioc flour, even if appearing granular, should be classified under HS 1106.30, not as dried roots under 0714.10. This mistake often arises from not carefully reading the Explanatory Notes to the Harmonized System or the specific legal notes within national tariff schedules. Adherence to General Rule of Interpretation (GRI) 1, which states that classification shall be determined according to the terms of the headings and any relative section or chapter notes, is crucial.

How should importers classify products under HS 071410?

The correct procedure for classifying products under HS 071410 involves a thorough examination of the product's physical form and degree of processing. Importers and customs brokers must verify if the product is indeed the raw manioc root, whether fresh, chilled, frozen, or simply dried. Consulting the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC, and reviewing the relevant chapter and heading notes is essential to confirm that no further processing has occurred that would warrant classification elsewhere.

How is the duty calculated for products under HS 071410?

A shipment of 1,000 kilograms of frozen manioc roots declared at a customs value of $800 USD would attract a US duty of $40.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem (0.05 × $800 = $40.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule for HS code 0714.10. Note that specific quantities might also have specific duty rates in some jurisdictions.

Which trade agreements reduce duties for HS 071410?

Several free trade agreements may reduce the applicable duty rate for HS 071410, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating manioc from Canada and Mexico can enter the United States duty-free. To claim this preferential rate, a valid Certificate of Origin or a self-certified origin statement meeting USMCA requirements must be provided. Other agreements, like the African Growth and Opportunity Act (AGOA), may also offer preferential treatment for originating goods from eligible African countries, often resulting in a duty-free status.

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