Analysis
Heading 0202 of the Harmonized Tariff Schedule covers meat of bovine animals, frozen. It divides into 3 six-digit subheadings and 17 eight-digit tariff lines, with 32 ten-digit statistical suffixes below them.
The spread of 22.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 26.4%, applies to 0202.10.50 (carcasses and half-carcasses: other) and 0202.20.80 (other cuts with bone in: other).
None of its 17 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.
Its median rate of 10% sits at the 81st percentile of the headings in chapter 02.
6 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.
The largest subheadings are 0202.20 (other cuts with bone in, 7 lines), 0202.30 (boneless, 7 lines) and 0202.10 (carcasses and half-carcasses, 3 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0202.10.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 4.4¢/kg |
| 0202.10.10 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions | 4.4¢/kg |
| 0202.10.50 | Carcasses and half-carcasses: other | 26.4% |
| 0202.20.02 | High-quality beef cuts | 4% |
| 0202.20.04 | Processed: other | 10% |
| 0202.20.06 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions: other | 4.4¢/kg |
| 0202.20.10 | High-quality beef cuts | 4% |
| 0202.20.30 | Processed: other | 10% |
| 0202.20.50 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions: other | 4.4¢/kg |
| 0202.20.80 | Other cuts with bone in: other | 26.4% |
| 0202.30.02 | High-quality beef cuts | 4% |
| 0202.30.04 | Processed: other | 10% |
| 0202.30.06 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions: other | 4.4¢/kg |
| 0202.30.10 | High-quality beef cuts | 4% |
| 0202.30.30 | Processed: other | 10% |
| 0202.30.50 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions: other | 4.4¢/kg |
| 0202.30.80 | Boneless: other | 26.4% |