HS 080420 Figs

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What products does HS 080420 cover?

This subheading covers "Figs, fresh or dried". As per the World Customs Organization's Harmonized System Nomenclature, this classification applies to the fruit of the Ficus carica tree, whether presented in its natural state (fresh) or dehydrated (dried). The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the European Union's TARIC database confirm that this code encompasses both forms of figs, provided they are not processed beyond simple drying, such as being preserved in sugar or cooked, which would lead to different classifications.

What falls outside HS 080420?

The following products are excluded from HS 080420: figs that have undergone significant processing, such as being preserved in sugar, syrup, or alcohol, or those that have been cooked or baked into products like fig bars or pastries. For instance, dried figs incorporated into a baked good would be classified under Chapter 19 (Preparations of cereals, flour, starch or milk; pastrycooks' products). Similarly, fig paste or jam, unless it is simply dried figs ground into a paste, would typically fall under HS heading 2007 for jams, fruit jellies, marmalades, fruit purées and fruit pastes, obtained by cooking.

What are common classification mistakes for HS 080420?

A common error is misclassifying processed fig products. For example, dried figs that have been ground into a paste or purée, even if not further sweetened or cooked, are often mistakenly entered under 080420. According to General Interpretative Rule 1 and Rule 6 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. Products like fig paste, which are a preparation of fruit, are more accurately classified under Chapter 20, specifically heading 2007, if they are obtained by cooking, or potentially under other headings if they are simply ground dried fruit without cooking.

How should importers classify products under HS 080420?

The correct procedure for classifying figs under HS 080420 involves a careful examination of the product's form and any processing it has undergone. Importers and customs brokers must first determine if the product is fresh or dried figs. If the figs are fresh or simply dried without any added sugars, preservatives, or cooking, then HS 080420 is appropriate. If the product is a fig paste, jam, or incorporated into a baked good, further investigation into Chapter 20 or Chapter 19 of the HS is necessary, referencing the specific terms of those headings and their respective notes.

How is the duty calculated for products under HS 080420?

A shipment of 1,000 kilograms of dried figs, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) duty rate of 3.5% ad valorem, as published in the USITC Harmonized Tariff Schedule. The calculation is: $5,000 USD (declared value) × 0.035 (duty rate) = $175.00 USD (duty amount). This rate applies to imports from countries not benefiting from preferential trade agreements.

Which trade agreements reduce duties for HS 080420?

Several free trade agreements may reduce the applicable duty rate for HS 080420, including the United States-Mexico-Canada Agreement (USMCA) and the Generalized System of Preferences (GSP) for certain developing countries. Under USMCA, figs originating from Mexico or Canada may enter the US duty-free. For GSP beneficiaries, a preferential rate, often Free, may apply, requiring a GSP Form A or a self-certified origin statement. Documentation required to claim preference varies by agreement; for USMCA, a compliant commercial invoice or other origin statement is typically needed, while GSP requires specific forms issued by the exporting country.

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