Analysis
Subheading 0204.42 covers other cuts with bone in, within heading 0204. 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 2 US tariff lines below it are national.
The US splits it as follows: 0204.42.20 for other cuts with bone in: lamb (0.7¢/kg) and 0204.42.40 for other cuts with bone in: other (2.8¢/kg).
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.
By Census's concordance, most of its statistical lines are made by Animal (except Poultry) Slaughtering (311611). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 0204.42 once they fall within heading 0204 (meat of sheep or goats, fresh, chilled or frozen). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0204.42.20 | Other cuts with bone in: lamb | 0.7¢/kg |
| 0204.42.40 | Other cuts with bone in: other | 2.8¢/kg |