Analysis
Heading 1109 of the Harmonized Tariff Schedule covers wheat gluten, whether or not dried. It has 2 tariff lines.
None of its 2 lines is duty-free at the general rate. Rates run from 1.8% to 6.8% with a median of 4.3%, so the line you choose sets the duty.
The spread of 5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.8%, applies to 1109.00.90 (wheat gluten, whether or not dried: other).
Its lines are 1109.00.10 for to be used as animal feed (1.8%) and 1109.00.90 for wheat gluten, whether or not dried: other (6.8%).
By Census's concordance, most of its statistical lines are made by Flour Milling (311211). Those are the NAICS industries a US producer of these goods would report under.
Its median rate of 4.3% sits at the 58th percentile of the headings in chapter 11.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1109.00.10 | To be used as animal feed | 1.8% |
| 1109.00.90 | Wheat gluten, whether or not dried: other | 6.8% |