Analysis
HTS 0204.42.20 covers other cuts with bone in: lamb under heading 0204 (meat of sheep or goats, fresh, chilled or frozen). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in kilograms.
The general rate is 0.7¢/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 0.7¢/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.
Census statistics map these goods to NAICS 311611 (Animal (except Poultry) Slaughtering), an industry of 1,274 US establishments employing 159,965 people. That is the industry code a US manufacturer of the same product would normally use.
Statistical suffixes
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 |
| 0204.22.40 | Other cuts with bone in: other | 2.8¢/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 |
| 0204.42.40 | 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 |