Analysis
HTS 0204.22.40 covers other cuts with bone in: other under heading 0204 (meat of sheep or goats, fresh, chilled or frozen).
This line's footnotes point to one additional provision in Chapter 99: 9904.02.60 (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.
The general rate is 2.8¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 2.8¢/kg. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0204.10.00 | Carcasses and half-carcasses of lamb, fresh or chilled | 0.7¢/kg |
| 0204.21.00 | Carcasses and half-carcasses | 2.8¢/kg |
| 0204.22.20 | Other cuts with bone in: lamb | 0.7¢/kg |
| 0204.23.20 | Boneless: lamb | 0.7¢/kg |
| 0204.23.40 | Boneless: other | 2.8¢/kg |
| 0204.30.00 | Carcasses and half-carcasses of lamb, frozen | 0.7¢/kg |
| 0204.41.00 | Carcasses and half-carcasses | 2.8¢/kg |
| 0204.42.20 | Other cuts with bone in: lamb | 0.7¢/kg |
| 0204.42.40 | Other cuts with bone in: other | 2.8¢/kg |
| 0204.43.20 | Boneless: lamb | 0.7¢/kg |
| 0204.43.40 | Boneless: other | 2.8¢/kg |
| 0204.50.00 | Meat of sheep or goats, fresh, chilled or frozen: meat of goats | Free |
Chapter 99 provisions in the footnotes
- 9904.02.60 Chapter 99 provision
Sheep meat, provided for in subheadings 0204.21.00, 0204.22.40, 0204.23.40, 0204.41.00, 0204.42.40 or 0204.43.40, if entered during the effective period of safeguards based upon quantity announced by the Secretary of Agr