Analysis
HTS 1302.12.00 covers vegetable saps and extracts: of licorice under heading 1302 (vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and…).
The general duty rate is 3.8% of the customs value, which is among the highest the rates in chapter 13 (96th percentile of 13 lines with an ad valorem rate). On a shipment valued at $10,000 that is $380 in duty before any Chapter 99 additions or preference claims.
Within this group the rate runs from duty-free to 3.2%. Compared with 1302.32.00 (mucilages and thickeners, whether or not modified, derived from…), which pays duty-free, a misclassification either way moves the duty by 3.8 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 3.8%. 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 column 2 rate, for countries without normal trade relations, is 20%, 5.3 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1302.11.00 | Vegetable saps and extracts: opium | Free |
| 1302.13.00 | Vegetable saps and extracts: of hops | 89¢/kg |
| 1302.14.01 | Vegetable saps and extracts: of ephedra | 1% |
| 1302.19.21 | Poppy straw extract | Free |
| 1302.19.41 | Ginseng; substances having anesthetic, prophylactic or therapeutic properties: other | 1% |
| 1302.19.91 | Other: other | Free |
| 1302.20.00 | Pectic substances, pectinates and pectates | Free |
| 1302.31.00 | Mucilages and thickeners, whether or not modified, derived from vegetable products: agar-agar | Free |
| 1302.32.00 | Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds | Free |
| 1302.39.00 | Mucilages and thickeners, whether or not modified, derived from vegetable products: other | 3.2% |