Analysis
HTS 1107.10.00 covers malt, whether or not roasted: not roasted under heading 1107 (malt, whether or not roasted).
The general rate is 0.3¢/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 0.3¢/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 1107.20.00 (malt, whether or not roasted: roasted, 0.42¢/kg).
Census statistics map these goods to NAICS 311213 (Malt Manufacturing), an industry of 42 US establishments employing 810 people. That concordance is how imports of this line are compared with US output.
Every edition we compared, from Jan 2023 to Oct 2026 (Rev. 22), shows the same general rate of 0.3¢/kg.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1107.20.00 | Malt, whether or not roasted: roasted | 0.42¢/kg |