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UNITED STATES CUSTOMS DUTIES ON AGRICULTURAL COMMODITIES
Overview
Under the World Trade Organization (WTO), Agreement on Agriculture,
Uruguay Round Final Act 1994, member countries agreed not
to permit additional import quotas. Countries with quotas
already in affect, however, had the option to replace the
quota with either a tariff rate quota (TRQ) or an absolute
quota. TRQs allow imports to enter at reduced tariff rate
until the quota has been maximized. After the quota is maximized,
additional imports are subject to a much higher tariff rate.
Absolute quotas, however, limit the quantity of goods that
may enter the United States within a specific period. When
an absolute quota is filled, further entries are prohibited
during the remainder of the quota period.
Definitions
Quota - fixes the quantity of a specified commodity
that can legally enter a country.
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a. Absolute quotas - a maximum amount
of a good that can enter the United States during a
specific time period (for example one year). |
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b. Tariff-rate quotas (TRQ’s) - a
two-tiered tariff allowing a limited volume-the “quota”
- to be imported at a lower rate, with imports above
the quota subject to the higher tariff. |
Tariff (also called Customs Duty or Import Tax)
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a. Ad Valorem - a fixed percentage of the commodity’s
value |
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b. Specific - a fixed dollar amount per physical unit
of a commodity c. Compound - combination of specific
and Ad Valorem |
Harmonized Tariff System (HTS) - an international coding
system that provides duty rates for virtually all existing
items trade worldwide.
U.S. Import Tariffs
| HTS
Number |
Product
Name (description) |
Tariff |
| 7108010 |
Bamboo
shoots or water chestnuts, uncooked or cooked by steaming
or boiling in water, frozen |
0% |
| 20059060 |
Bamboo
shoots in airtight containers, prepared or preserved
otherwise than by vinegar or acetic acid, not frozen,
not preserved by sugar |
0% |
| 2071200 |
Chickens,
not cut in pieces, frozen |
$0.088
X kilograms |
| 2071400 |
Cuts
and offal of chickens, frozen |
$0.176
X kilograms |
| 8011100 |
Coconuts, desiccated |
0% |
| 8011900 |
Coconuts, fresh, in
shell or shelled |
0% |
| 8119030 |
Coconut meat, frozen,
in water or containing added sweetening |
0% |
| 15131100 |
coconut (copra) oil,
crude, and its fractions, not chemically modified |
0% |
| 15131900 |
coconut (copra) oil,
crude, and its fractions, whether or not refined, but
not chemically modified |
0% |
| 20081915 |
Coconuts, otherwise
prepared or preserved, nesi |
1% X
value |
| 7099045 |
Sweet corn, fresh or
chilled |
21.3%
X value |
| 7104000 |
Sweet corn, uncooked
or cooked by steaming or boiling in water, frozen |
14%
X value |
| 20058000 |
Sweet corn, prepared
or preserved otherwise than by vinegar, acetic acid
or sugar, not frozen |
5.6%
X value |
| 20031000 |
Mushrooms, prepared
or preserved otherwise than by vinegar or acetic acid |
($0.06
X kilograms) X (11.5% X value) |
| 8043020 |
Pineapples, fresh or
dried, not reduced in size, in bulk |
$0.0051
X kilograms |
| 8043040 |
Pineapples, fresh or
dried, not reduced in size in crates or other packages |
$0.0211
X kilograms |
| 8043060 |
Pineapples, fresh or
dried, reduced in size |
$0.0044
X kilograms |
| 8119050 |
Pineapples, frozen
in water or containing added sweetening |
$0.0025
X kilograms |
| 8129040 |
Pineapples, provisionally
preserved, |
$0.0025
X kilograms |
| 20060040 |
Pineapples, preserved
by sugar (drained, glace or crystallized) |
21%
X value |
| 20082000 |
Pineapples, otherwise
prepared or preserved, nesi |
$0.0035
X kilograms |
| 20094020 |
Pineapple juice not
concentrated, or not having a degree of concentration
of more than 3.5 degrees |
$0.042
X liters |
| 20094040 |
Pineapple juice, concentrated
(in concentrations greater than 3.5 degrees) |
$0.01
X liters |
| 3061300 |
Shrimps and prawns,
cooked in shell or uncooked, dried salted or in brine,
frozen |
0 % |
| 3062300 |
Shrimps and prawns,
live, cooked in shell, or uncooked (in shell or not),
dried, salted or in brine, not frozen |
0% |
| 16052005 |
Shrimp an prawn products
containing fish meat; prepared meals of shrimps or prawns |
5% X
value |
| 16052010 |
Shrimps and prawns,
prepared or preserved, not containing fish meat, nesi |
0 % |
| 3023100 |
Albacore or longfinned
tunas, fresh or chilled, excluding fillets, other meat
portions, livers and roes |
0 % |
| 3023200 |
Yellowfin tunas, fresh
or chilled, excluding fillets, other meat portions,
livers and roes |
0 % |
| 3023900 |
Tunas nesi, fresh or
chilled, excluding fillets, other meat portions, livers
and roes |
0 % |
| 3034100 |
Albacore or longfinned
tunas, frozen, excluding fillets, other meat portions,
livers and roes |
0 % |
| 3034200 |
Yellowfin tunas, frozen,
excluding fillets, other meat portions, livers and roes |
0 % |
| 3034900 |
Tunas, nesi, frozen,
excluding fillets, other meat portions, livers and roes |
0 % |
| 3034900 |
Tunas, nesi, frozen,
excluding fillets, other meat portions, livers and roes |
0 % |
| 16041410 |
Tunas and skipjack,
whole or in pieces, but not minced, in oil, in airtight
containers |
35%
X value |
| 16041420* |
Tunas and skipjack,
not in oil, in airtight cont., n/o 7 kg, not of U.S.
possessions, product within quota |
6%
X value |
| 16041430* |
Tunas and skipjack,
not in oil, in airtight containers, n/o 7 kg, not of
U.S. possessions, over quota |
12.5%
X value |
| 16041440
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Tunas and skipjack,
not in airtight containers, not in oil, in bulk or in
immediate containers weighing with contents over 6.8
kg each |
$0.011
X kilograms |
| 16041441 |
Tunas and skipjack,
not in airtight containers, not in oil, in bulk or in
immediate containers weighing with contents over 6.8
kg each |
$0.011
X kilograms |
* The tariff-rate quota for tuna canned, not
in oil, is calculated at 20% of U.S. domestic production
from the immediately preceding year, as reported by the
National Marine Fisheries Service (NMFS).
Other Duties If an association of U.S. companies
feel that overseas companies are exporting their products
to the U.S. at less than fair market value, a price below
what the goods would cost in the exporter’s home market,
the U.S. companies may file an antidumping petition with
the U.S. Department of Commerce (DOC). However, anti-dumping
duties are only applied when the U.S. companies are able
to prove that the less than fair market price is causing
unfair injury to the U.S. companies. Such was the case against
Thai pineapple producers. In the case of the Thai crabmeat,
however, the DOC ruled in favor of the foreign exporters
after the DOC investigation found no evidence of injury.
Therefore, no additional duties were applied to further
imports of crabmeat.
Other Importing Requirements In addition to Customs
requirements, importers are also subject to other laws and
regulations, pertaining to food safety, quality and product
standards. These laws are administered by other U.S. government
agencies with which Customs cooperates in enforcement. Agricultural
commodities alone, as compared with other imported goods,
are subject to regulations by the U.S. Department of Agriculture,
the Federal Drug Administration under the U.S. Department
of Health and Human Services (HHS) and the NMFS under the
U.S. Department of Commerce (USDOC). Furthermore, exporters
should make certain that their United States importer has
provided proper information to (1) permit the submission
of necessary information concerning packing, labeling, etc.,
and (2) that necessary arrangements have been made by the
importer for entry of the merchandise into the United States.
It is significant to know that U.S. agencies deal exclusively
with the domestic importers not with the foreign exporters.
Therefore, it is crucial that direct communication between
you and your U.S. importer has been established.
Do you have any questions or comments
contact us !
or Ask Sally
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