Analysis
Heading 1001 of the Harmonized Tariff Schedule covers wheat and meslin. It divides into 4 six-digit subheadings and 4 eight-digit tariff lines, with 20 ten-digit statistical suffixes below them.
None of its 4 lines is duty-free at the general rate. Rates run from 2.8% to 2.8% with a median of 2.8%, so the line you choose sets the duty.
Its median rate of 2.8% sits at the 88th percentile of the headings in chapter 10.
3 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.
The largest subheadings are 1001.11 (unnamed, 1 line), 1001.19 (unnamed, 1 line), 1001.91 (unnamed, 1 line) and 1001.99 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Wheat Farming (111140). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1001.11.00 | Durum wheat: seed | 0.65¢/kg |
| 1001.19.00 | Durum wheat: other | 0.65¢/kg |
| 1001.91.00 | Other: seed | 2.8% |
| 1001.99.00 | Other: other | 0.35¢/kg |