HS 080310 Plantains

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What products does HS 080310 cover?

This subheading covers plantains, fresh or dried, which are botanically distinct from dessert bananas and are typically cooked before consumption. According to the World Customs Organization's Harmonized System Nomenclature, this category specifically includes plantains that are not sweet and are primarily used for culinary purposes. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database align with this definition, classifying plantains under HS 0803.10 when presented in their raw, unprocessed form, whether fresh or dried.

What falls outside HS 080310?

The following products are excluded from HS 080310: dessert bananas, which are sweet and typically eaten raw, classified under HS 0803.90. Also excluded are plantains that have undergone significant processing, such as being fried, dehydrated into flour, or preserved in syrup, as these would fall under different headings based on the nature of the processing. For instance, dried plantain chips would likely be classified as "other" prepared or preserved fruit under Chapter 20, not as fresh or dried plantains under Chapter 08.

What are common classification mistakes for HS 080310?

A common error is the misclassification of plantains based on their appearance rather than their intended use or botanical characteristics. Importers may mistakenly classify sweet varieties of plantains, which are closer to dessert bananas, under HS 080310. According to General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. It is crucial to differentiate between plantains (typically starchy and cooked) and dessert bananas (sweet and eaten raw), which are classified under separate subheadings.

How should importers classify products under HS 080310?

The correct procedure for classifying plantains under HS 080310 involves a thorough examination of the product's characteristics and intended use. Importers and customs brokers must consult the official tariff schedule of the importing country, such as the USITC HTS or the EU TARIC database, to verify the specific definitions and scope of the subheading. Confirming that the product is indeed a plantain, intended for cooking, and not a dessert banana, is paramount. Reviewing product specifications, origin information, and any processing details will ensure accurate classification.

How is the duty calculated for products under HS 080310?

A shipment of 1,000 kilograms of fresh plantains declared at a customs value of $1,200 USD would attract a US duty of $120.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,200 USD × 10% = $120.00). This calculation is based on the duty rate published in the USITC Harmonized Tariff Schedule for HS 0803.10.00, which is 10% ad valorem.

Which trade agreements reduce duties for HS 080310?

Several free trade agreements may reduce the applicable duty rate for HS 080310, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying originating plantains from Mexico and Canada. The African Growth and Opportunity Act (AGOA) may also offer duty-free treatment for qualifying plantains from eligible African countries. To claim these preferential rates, importers typically require a self-certified origin statement for USMCA or a specific AGOA eligibility certificate, depending on the agreement and the exporting country.

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