Analysis
Heading 1102 of the Harmonized Tariff Schedule covers cereal flours other than of wheat or meslin. It divides into 2 six-digit subheadings and 6 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.
The spread of 12.8 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 12.8%, applies to 1102.90.30 (other: mixtures).
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 12.8%. The median line pays 9%.
Its median rate of 9% sits at the 84th percentile of the headings in chapter 11.
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 1102.90 (other, 5 lines) and 1102.20 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1102.20.00 | Corn (maize) flour | 0.3¢/kg |
| 1102.90.20 | Other: buckwheat flour | Free |
| 1102.90.25 | Other: rice flour | 0.09¢/kg |
| 1102.90.27 | Other: rye flour | 0.23¢/kg |
| 1102.90.30 | Other: mixtures | 12.8% |
| 1102.90.60 | Other: other | 9% |