HS 200510 Homogenised vegetables

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What products does HS 200510 cover?

This subheading covers vegetables, whether or not mixed, prepared or preserved by vinegar or acetic acid, but not chemically preserved. According to the World Customs Organization's Harmonized System Nomenclature, this category includes products that have undergone a process of homogenization, resulting in a uniform texture. The US International Trade Commission (USITC) Harmonized Tariff Schedule (HTS) and the EU's TARIC database confirm that these are typically vegetables that have been processed to achieve a smooth, consistent consistency, often for use in baby food or specialized dietary products, and are not frozen or preserved by sugar.

What falls outside HS 200510?

The following products are excluded from HS 200510: vegetables preserved by sugar, such as jams or jellies; frozen vegetables; vegetables preserved by drying or dehydration; vegetables preserved by salt or brine; and vegetables preserved by other methods not specified, such as canning in oil or water without vinegar. For instance, pickled cucumbers (gherkins) classified under 2001.90, or sweet corn preserved in brine under 2005.90.91, are not considered homogenized vegetables for this subheading.

What are common classification mistakes for HS 200510?

A common error is misclassifying products that are simply pureed or mashed vegetables without the specific homogenization process intended by the HS nomenclature. General Interpretative Rule 1 (GIR 1) dictates that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Importers may incorrectly assign products that are merely cooked and blended to this subheading, when they might be classified under other headings for prepared or preserved vegetables depending on the preservation method and final form, such as 2005.90 for other vegetables.

How should importers classify products under HS 200510?

The correct procedure for classifying products under HS 200510 involves a detailed examination of the product's processing and preservation method. Importers and customs brokers must verify that the vegetables have been homogenized, meaning processed to a uniform consistency, and preserved specifically by vinegar or acetic acid, not by other means like freezing or sugar. Consulting the WCO HS Explanatory Notes and the specific tariff schedules of the importing country, such as the UK Trade Tariff, is crucial for accurate determination.

How is the duty calculated for products under HS 200510?

A shipment of 1,000 kilograms of homogenized carrot puree, declared at a customs value of $2,500 USD, would attract a US duty of $125.00. This is calculated using the Most Favored Nation (MFN) duty rate of 5.0% ad valorem, applied to the declared customs value ($2,500 USD × 0.05 = $125.00). This calculation is based on the duty rates published in the USITC Harmonized Tariff Schedule (HTS) for subheading 2005.10.0000.

Which trade agreements reduce duties for HS 200510?

Several free trade agreements may reduce the applicable duty rate for HS 200510, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating goods from Canada and Mexico. Additionally, the Generalized System of Preferences (GSP) may offer preferential rates, often Free, for eligible goods from developing countries such as Vietnam. To claim these preferences, importers typically require a self-certified origin statement for USMCA or a GSP Form A for GSP-eligible countries.

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