Analysis
Subheading 1109.00 covers wheat gluten, whether or not dried, within heading 1109. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
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).
The US splits it as follows: 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.
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% |