Analysis
HTS 1001.99.00 covers other: other under heading 1001 (wheat and meslin). US Customs collects import statistics for it under 14 ten-digit suffixes, reported in kilograms.
The general rate is 0.35¢/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 0.35¢/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.
The ten-digit suffixes separate canadian western extra strong hard red…, red spring wheat, having a specified protein content not…, having a specified protein content…, having a specified protein content… and having a specified protein content not… and 6 more. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 1001.99.00.05 | Canadian western extra strong hard red spring (CWES/HRS) wheat | kg | 111140 |
| 1001.99.00.07 | Red spring wheat | kg | 111140 |
| 1001.99.00.09 | Other | kg | 111140 |
| 1001.99.00.10 | Having a specified protein content not exceeding 12.9% by weight | kg | 111140 |
| 1001.99.00.17 | Having a specified protein content exceeding 12.9% but not exceeding 13.9% by weight. | kg | 111140 |
| 1001.99.00.18 | Having a specified protein content exceeding 13.9% by weight | kg | 111140 |
| 1001.99.00.27 | Having a specified protein content not exceeding 12.9% by weight | kg | 111140 |
| 1001.99.00.30 | Having a specified protein content exceeding 12.9% but not exceeding 13.9% by weight. | kg | 111140 |
| 1001.99.00.33 | Having a specified protein content exceeding 13.9% by weight. | kg | 111140 |
| 1001.99.00.36 | Other red spring wheat | kg | 111140 |
| 1001.99.00.45 | White winter wheat | kg | 111140 |
| 1001.99.00.55 | "Canadian" western red winter wheat | kg | 111140 |
| 1001.99.00.65 | Soft white spring wheat | kg | 111140 |
| 1001.99.00.97 | Other | kg | 111140 |
Neighbouring 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% |