Analysis
HTS 1109.00.90 covers wheat gluten, whether or not dried: other under heading 1109 (wheat gluten, whether or not dried). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from 1.8% to 1.8%. Compared with 1109.00.10 (to be used as animal feed), which pays 1.8%, a misclassification either way moves the duty by 5 percentage points.
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 6.8%. 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 general duty rate is 6.8% of the customs value, which is in the middle of the rates in chapter 11 (66th percentile of 19 lines with an ad valorem rate). On a shipment valued at $10,000 that is $680 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 1109.00.90.10 for certified organic and 1109.00.90.20 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
| Code | Description | Units | NAICS |
|---|---|---|---|
| 1109.00.90.10 | Certified organic | kg | |
| 1109.00.90.20 | Other | kg |
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1109.00.10 | To be used as animal feed | 1.8% |