Analysis
Subheading 0201.20 covers other cuts with bone in, within heading 0201. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 7 US tariff lines below it are national.
The spread of 22.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 26.4%, applies to 0201.20.80 (other cuts with bone in: other).
None of its 7 lines is duty-free at the general rate. Rates run from 4% to 26.4% with a median of 10%, so the line you choose sets the duty.
The US splits it as follows: 0201.20.02 for high-quality beef cuts (4%), 0201.20.04 for processed: other (10%), 0201.20.06 for described in general note 15 of the tariff schedule and entered… (4.4¢/kg), 0201.20.10 for high-quality beef cuts (4%), 0201.20.30 for processed: other (10%), 0201.20.50 for described in additional U.S. note 3 to this chapter and entered… (4.4¢/kg) and 0201.20.80 for other cuts with bone in: other (26.4%).
2 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0201.20.02 | High-quality beef cuts | 4% |
| 0201.20.04 | Processed: other | 10% |
| 0201.20.06 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions: other | 4.4¢/kg |
| 0201.20.10 | High-quality beef cuts | 4% |
| 0201.20.30 | Processed: other | 10% |
| 0201.20.50 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions: other | 4.4¢/kg |
| 0201.20.80 | Other cuts with bone in: other | 26.4% |