Analysis
HTS 0202.20.80 covers other cuts with bone in: other under heading 0202 (meat of bovine animals, frozen).
Rates on the nearby lines range from 4% to 10%. The costliest confusion would be with 0202.20.10 (high-quality beef cuts) at 4%, a difference of 22.4 points on the customs value.
This line's footnotes point to 2 additional provisions in Chapter 99: 9904.02.01 (Chapter 99 provision); 9904.02.37 (Chapter 99 provision). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Goods that qualify under the Bahrain FTA, the Chile FTA, the Colombia TPA, the Jordan FTA, KORUS, and 6 others can enter duty-free instead of paying 26.4%. GSP does not cover it, so the saving depends on a free-trade agreement and its rules of origin, not on the exporter's development status. Reduced but not zero rates apply under some agreements: See 9822.04.01-9822.04.03 for AU; See 9919.02.01-9919.02.02 for PA.
The general duty rate is 26.4% of the customs value, which is among the highest the rates in chapter 02 (95th percentile of 56 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,640 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 31.1%, 1.2 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 |
| 0202.20.10 | 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 |
Chapter 99 provisions in the footnotes
- 9904.02.01 Chapter 99 provision
Valued less than 25¢/kg
- 9904.02.37 Chapter 99 provision
If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture