HS 081010 Strawberries

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What products does HS 081010 cover?

This subheading covers fresh or chilled strawberries, as defined by the World Customs Organization's Harmonized System (HS) Nomenclature. It specifically includes strawberries that have not been cooked or preserved by means other than refrigeration. Official definitions from sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that this classification applies to the whole fruit, in its natural state, intended for direct consumption or further processing into food products, provided they meet the criteria of being fresh or chilled.

What falls outside HS 081010?

The following products are excluded from HS 081010: dried, frozen, or preserved strawberries, including those canned, sugared, or made into jams or jellies. Also excluded are strawberries that have undergone any cooking process. For instance, strawberries intended for use in baked goods that have been pre-cooked or processed, or those sold as part of a mixed fruit salad where the strawberries are no longer in their fresh state, would be classified under different headings based on their specific form and preparation.

What are common classification mistakes for HS 081010?

A common error is misclassifying strawberries that have undergone minimal processing, such as being washed or lightly trimmed, as still falling under HS 081010. According to the General Rules for the Interpretation of the Harmonized System (GRI), particularly GRI 3(b) when mixtures are involved or GRI 2(a) for modified goods, if the processing alters the essential character of the product, it may warrant a different classification. For example, strawberries lightly coated with sugar for preservation might be considered a prepared fruit, not fresh.

How should importers classify products under HS 081010?

The correct procedure for classifying products under HS 081010 involves a thorough examination of the product's condition upon importation. Importers and customs brokers must verify that the strawberries are indeed fresh or chilled, and have not been subjected to any preservation methods beyond refrigeration. Consulting the official tariff schedule of the importing country, such as the UK Trade Tariff or the USITC HTS, and reviewing explanatory notes from the WCO are crucial steps to ensure accurate classification.

How is the duty calculated for products under HS 081010?

A shipment of 1,000 kilograms of fresh strawberries declared at a customs value of $3,000 USD would attract a US duty of $150.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared value: 5.0% × $3,000 = $150.00. This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule for HS code 081010.

Which trade agreements reduce duties for HS 081010?

Several free trade agreements may reduce the applicable duty rate for HS 081010, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for qualifying strawberries originating from Canada or Mexico. Additionally, the EU's preferential trade agreements with certain countries may offer reduced or Free rates. To claim these preferences, documentation such as a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU preferences is typically required, depending on the specific agreement and importing jurisdiction.

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