HTS heading 0805
Citrus fruit, fresh or dried — 29 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 0805 | Citrus fruit, fresh or dried + Ch. 99 | not stated | — |
| 0805.10.00 | Oranges + Ch. 99 | 1.9¢/kg | — |
| 0805.10.00.20 | Temple oranges + Ch. 99 | 1.9¢/kg (inherited from 0805.10.00) | kg |
| 0805.10.00.50 | Certified organic + Ch. 99 | 1.9¢/kg (inherited from 0805.10.00) | kg |
| 0805.10.00.60 | Other + Ch. 99 | 1.9¢/kg (inherited from 0805.10.00) | kg |
| 0805.21.00 | Mandarins (including tangerines and satsumas) + Ch. 99 | 1.9¢/kg | — |
| 0805.21.00.10 | Tangerines + Ch. 99 | 1.9¢/kg (inherited from 0805.21.00) | kg |
| 0805.21.00.90 | Other + Ch. 99 | 1.9¢/kg (inherited from 0805.21.00) | kg |
| 0805.22.00.00 | Clementines + Ch. 99 | 1.9¢/kg | kg |
| 0805.29.00.00 | Other + Ch. 99 | 1.9¢/kg | kg |
| 0805.40 | Grapefruit and pomelos + Ch. 99 | not stated | — |
| 0805.40.40 | If entered during the period from August 1 to September 30, inclusive, in any year + Ch. 99 | 1.9¢/kg | — |
| 0805.40.40.10 | Grapefruit + Ch. 99 | 1.9¢/kg (inherited from 0805.40.40) | kg |
| 0805.40.40.90 | Pomelo + Ch. 99 | 1.9¢/kg (inherited from 0805.40.40) | kg |
| 0805.40.60 | If entered during the month of October + Ch. 99 | 1.5¢/kg | — |
| 0805.40.60.10 | Grapefruit + Ch. 99 | 1.5¢/kg (inherited from 0805.40.60) | kg |
| 0805.40.60.90 | Pomelo + Ch. 99 | 1.5¢/kg (inherited from 0805.40.60) | kg |
| 0805.40.80 | If entered at any other time + Ch. 99 | 2.5¢/kg | — |
| 0805.40.80.10 | Grapefruit + Ch. 99 | 2.5¢/kg (inherited from 0805.40.80) | kg |
| 0805.40.80.90 | Pomelo + Ch. 99 | 2.5¢/kg (inherited from 0805.40.80) | kg |
| 0805.50 | Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) + Ch. 99 | not stated | — |
| 0805.50.20 | Lemons + Ch. 99 | 2.2¢/kg | — |
| 0805.50.20.10 | Certified organic + Ch. 99 | 2.2¢/kg (inherited from 0805.50.20) | kg |
| 0805.50.20.50 | Other + Ch. 99 | 2.2¢/kg (inherited from 0805.50.20) | kg |
| 0805.50.30 | Tahitian limes, Persian limes and other limes of the Citrus latifolia variety + Ch. 99 | 0.8% | kg |
| 0805.50.30.20 | Certified organic + Ch. 99 | 0.8% (inherited from 0805.50.30) | kg |
| 0805.50.30.40 | Other + Ch. 99 | 0.8% (inherited from 0805.50.30) | kg |
| 0805.50.40.00 | Other + Ch. 99 | 1.8¢/kg | kg |
| 0805.90.01.00 | Other, including kumquats, citrons and bergamots + Ch. 99 | 0.8% | kg |
15 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
29 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.