Analysis
Subheading 0401.50 covers of a fat content, by weight, exceeding 10 percent, within heading 0401. 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 6 US tariff lines below it are national.
The US splits it as follows: 0401.50.02 for described in general note 15 of the tariff schedule and entered… (3.2¢/liter), 0401.50.05 for described in additional U.S. note 5 to this chapter and entered… (3.2¢/liter), 0401.50.25 for of a fat content, by weight, not exceeding 45 percent: other (77.2¢/liter), 0401.50.42 for described in general note 15 of the tariff schedule and entered… (12.3¢/kg), 0401.50.50 for described in additional U.S. note 6 to this chapter and entered… (12.3¢/kg) and 0401.50.75 for other: other ($1.646/kg).
6 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0401.50.02 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.2¢/liter |
| 0401.50.05 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 3.2¢/liter |
| 0401.50.25 | Of a fat content, by weight, not exceeding 45 percent: other | 77.2¢/liter |
| 0401.50.42 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12.3¢/kg |
| 0401.50.50 | Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions | 12.3¢/kg |
| 0401.50.75 | Other: other | $1.646/kg |