Analysis
HTS 0202.20.10 covers high-quality beef cuts under heading 0202 (meat of bovine animals, frozen).
Neighbouring lines carry rates from 4% to 26.4%, so the exact line matters. The widest gap is with 0202.20.80 (other cuts with bone in: other), at 26.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 22.4 percentage points.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 4%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The general duty rate is 4% of the customs value, which is in the middle of the rates in chapter 02 (55th percentile of 56 lines with an ad valorem rate). On a shipment valued at $10,000 that is $400 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 20%, 5.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |
| 0202.20.30 | 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% |