HS 200819 Other, including mixtures

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What products does HS 200819 cover?

This subheading covers fruits, nuts, and other edible parts of plants, prepared or preserved otherwise than by sugar, spirit, or vinegar, that do not fall under more specific subheadings within heading 2008. According to the WCO Harmonized System Nomenclature, it includes items like dried fruits not sweetened, roasted nuts not salted, or vegetable preparations that are not specifically classified elsewhere. The USITC Harmonized Tariff Schedule (HTS) and the EU TARIC database further define this category by exclusion of items covered by more specific 2008 subheadings, such as those preserved by sugar or containing added alcohol.

What falls outside HS 200819?

The following products are excluded from HS 200819: fruits and nuts preserved by sugar (classified under 2008.11 to 2008.19, depending on the specific fruit/nut and preparation), those preserved in spirit (2008.99), and those preserved in vinegar (2008.99). Additionally, products that are simply dried without further processing, such as plain dried raisins or prunes, may fall under Chapter 7 or 9 depending on their specific nature. Mixtures of fruits and nuts that are specifically enumerated in other subheadings of 2008, such as those containing 20% or more by weight of added sugar, are also excluded.

What are common classification mistakes for HS 200819?

A common error is misclassifying products that are preserved by sugar or alcohol under this subheading. According to General Interpretative Rule 1 of the Harmonized System, classification is determined by the terms of the headings and any relative section or chapter notes. For instance, roasted peanuts with added salt are typically classified under 2008.19, but if they were coated with sugar, they would likely fall under a different subheading within 2008. Importers may also incorrectly classify simple dried fruits, which could be classified elsewhere if not prepared or preserved in the manner described by heading 2008.

How should importers classify products under HS 200819?

The correct procedure for classifying products under HS 200819 involves a thorough examination of the product's composition and preparation method. Importers and customs brokers must consult the official WCO HS Nomenclature and the specific tariff schedules of the importing country, such as the USITC HTS or the EU TARIC. Key considerations include whether the product is a mixture, if it contains added sugar or alcohol, and if it is specifically enumerated in a more precise subheading. Reviewing product labels, ingredient lists, and manufacturer documentation is crucial for accurate classification.

How is the duty calculated for products under HS 200819?

A shipment of 1,000 kilograms of roasted almonds, not salted and not preserved by sugar or alcohol, declared at a customs value of $5,000 USD, would attract a US duty of $1,050.00. This is calculated using the Most Favored Nation (MFN) duty rate of 10.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.105 = $525.00), plus a specific duty of $0.50 per kilogram ($0.50/kg × 1,000 kg = $500.00), totaling $1,025.00. This calculation is based on the rates published in the USITC Harmonized Tariff Schedule for subheading 2008.19.0500.

Which trade agreements reduce duties for HS 200819?

Several free trade agreements may reduce the applicable duty rate for HS 200819, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating products from Canada and Mexico can enter the United States duty-free. For example, originating roasted almonds from Mexico would benefit from a 0% duty rate. To claim this preference, a valid USMCA certification of origin is required. Similarly, the EU may have preferential rates for originating products from countries with which it has trade agreements, often requiring an EUR.1 movement certificate.

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