Analysis
HTS 1105.20.00 covers flakes, granules and pellets under heading 1105 (flour, meal, powder, flakes, granules and pellets of potatoes).
The general rate is 1.3¢/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 1.3¢/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 other line in the same group is 1105.10.00 (flour, meal and powder, 1.7¢/kg).
Census statistics map these goods to NAICS 311423 (Dried and Dehydrated Food Manufacturing), an industry of 276 US establishments employing 17,886 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1105.10.00 | Flour, meal and powder | 1.7¢/kg |