Analysis
Heading 1006 of the Harmonized Tariff Schedule covers rice. It divides into 4 six-digit subheadings and 6 eight-digit tariff lines, with 18 ten-digit statistical suffixes below them.
None of its 6 lines is duty-free at the general rate. Rates run from 11.2% to 11.2% with a median of 11.2%, so the line you choose sets the duty.
Its median rate of 11.2% sits at the 96th percentile of the headings in chapter 10.
5 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 1006.20 (husked (brown) rice, 2 lines), 1006.30 (semi-milled or wholly milled rice, whether or not…, 2 lines), 1006.10 (unnamed, 1 line) and 1006.40 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Rice Milling (311212) and Rice Farming (111160). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1006.10.00 | Rice in the husk (paddy or rough) | 1.8¢/kg |
| 1006.20.20 | Husked (brown) rice: basmati | 0.83¢/kg |
| 1006.20.40 | Husked (brown) rice: other | 2.1¢/kg |
| 1006.30.10 | Semi-milled or wholly milled rice, whether or not polished or glazed: parboiled | 11.2% |
| 1006.30.90 | Semi-milled or wholly milled rice, whether or not polished or glazed: other | 1.4¢/kg |
| 1006.40.00 | Rice: broken rice | 0.44¢/kg |