HS 080550 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

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What products does HS 080550 cover?

This subheading covers fresh or dried lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia). According to the World Customs Organization's Harmonized System Nomenclature, this classification applies to the whole fruits, whether or not they are in retail packaging, as long as they retain their natural characteristics. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm this scope, encompassing both common and key lime varieties, excluding any processed forms like juices or dried peels.

What falls outside HS 080550?

The following products are excluded from HS 080550: citrus fruits other than lemons and limes, such as oranges (080510) or grapefruits (080540). Also excluded are processed forms like lemon or lime juice (200939), dried lemon or lime peel (081340), or essential oils derived from these fruits (330112). Products that have undergone significant transformation beyond simple preservation or packaging, such as candied citrus peel, are also classified elsewhere, typically within Chapter 20 for prepared or preserved fruits.

What are common classification mistakes for HS 080550?

A common error is misclassifying mixed citrus fruit shipments that include lemons or limes alongside other citrus varieties. General Rule of Interpretation (GRI) 3(b) for mixtures and composite goods dictates that classification should be based on the essential character of the good. If a shipment contains a mix of lemons and oranges, and the lemons provide the essential character, it might still fall under 080550, but if the oranges dominate, it could be classified under 080510. Importers must carefully assess the composition and essential character of mixed shipments.

How should importers classify products under HS 080550?

The correct procedure for classifying lemons and limes under HS 080550 involves verifying the botanical identity of the fruit and ensuring it is presented in its fresh or dried, unprocessed state. Importers and customs brokers should consult official tariff schedules, such as the USITC HTS or the EU TARIC, and review the explanatory notes provided by the World Customs Organization. Confirmation of the specific variety (e.g., Citrus limon, Citrus aurantifolia) and the absence of any significant processing are crucial for accurate classification.

How is the duty calculated for products under HS 080550?

A shipment of 1,000 kilograms of fresh lemons declared at a customs value of $1,500 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10% ad valorem, applied to the declared customs value ($1,500 USD × 10% = $150.00). This calculation is based on the MFN rate published in the USITC Harmonized Tariff Schedule (HTS) for subheading 080550. Note that specific import programs or trade agreements may offer lower or zero duty rates.

Which trade agreements reduce duties for HS 080550?

Several free trade agreements may reduce the applicable duty rate for HS 080550, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating lemons and limes from Mexico and Canada can enter the United States duty-free. To claim this preferential rate, a valid origin declaration on the invoice or a separate certificate of origin is typically required. Additionally, the EU's trade agreements with certain countries may offer reduced rates or duty-free access, often requiring an EUR.1 movement certificate.

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