Analysis
HTS 1102.90.20 covers other: buckwheat flour under heading 1102 (cereal flours other than of wheat or meslin).
Within this group the rate runs from 9% to 12.8%. Compared with 1102.90.30 (other: mixtures), which pays 12.8%, a misclassification either way moves the duty by 12.8 percentage points.
The normal trade relations rate here is zero, shared by about 26% of the 19 tariff lines in chapter 11, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 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%) and 1102.90.60 (other: other, 9%).
Census statistics map these goods to NAICS 311211 (Flour Milling), an industry of 333 US establishments employing 14,916 people. That concordance is how imports of this line are compared with US output.
The general rate of Free has not changed in any edition of the schedule since Jan 2023.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |