Analysis
Heading 1107 of the Harmonized Tariff Schedule covers malt, whether or not roasted. It divides into 2 six-digit subheadings and 2 eight-digit tariff lines, with 2 ten-digit statistical suffixes below them.
2 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 1107.10 (unnamed, 1 line) and 1107.20 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Malt Manufacturing (311213). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1107.10.00 | Malt, whether or not roasted: not roasted | 0.3¢/kg |
| 1107.20.00 | Malt, whether or not roasted: roasted | 0.42¢/kg |