Analysis
Heading 1602 of the Harmonized Tariff Schedule covers other prepared or preserved meat, meat offal, blood or insects. It divides into 10 six-digit subheadings and 25 eight-digit tariff lines, with 37 ten-digit statistical suffixes below them.
The spread of 6.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.4%, applies to 1602.10.50 (put up for retail sale as food suitable for young…) and 1602.31.00 (of poultry of heading 0105: of turkeys).
1 of its 18 lines with a percentage rate are duty-free at the general rate (6%) and 17 are dutiable, from duty-free up to 6.4%. The median line pays 3.2%.
7 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 1602.50 (of bovine animals, 6 lines), 1602.49 (other, including mixtures, 5 lines), 1602.41 (hams and cuts thereof, 3 lines) and 1602.10 (homogenized preparations, 2 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1602.10.10 | Put up for retail sale as food suitable for infants or for dietetic purposes | 1.9% |
| 1602.10.50 | Put up for retail sale as food suitable for young children | 6.4% |
| 1602.20.20 | Of liver of any animal: of goose | 4.9¢/kg |
| 1602.20.40 | Of liver of any animal: other | 3.2% |
| 1602.31.00 | Of poultry of heading 0105: of turkeys | 6.4% |
| 1602.32.00 | Of poultry of heading 0105: of chickens | 6.4% |
| 1602.39.00 | Of poultry of heading 0105: other | 6.4% |
| 1602.41.10 | Containing cereals or vegetables | 6.4% |
| 1602.41.20 | Boned and cooked and packed in airtight containers | 5.3¢/kg |
| 1602.41.90 | Other: other | 1.4¢/kg |
| 1602.42.20 | Boned and cooked and packed in airtight containers | 4.2¢/kg |
| 1602.42.40 | Shoulders and cuts thereof: other | 1.4¢/kg |
| 1602.49.10 | Other, including mixtures: offal | 3.2% |
| 1602.49.20 | Boned and cooked and packed in air- tight containers | 4.2¢/kg |
| 1602.49.40 | Not containing cereals or vegetables: other | 1.4¢/kg |
| 1602.49.60 | Mixtures of pork and beef | 3.2% |
| 1602.49.90 | Other: other | 6.4% |
| 1602.50.05 | Of bovine animals: offal | 2.3% |
| 1602.50.07 | Corned beef in airtight containers | Free |
| 1602.50.08 | Cured or pickled: other | 4.5% |
| 1602.50.21 | In airtight containers | 1.4% |
| 1602.50.60 | Other: other | 1.8% |
| 1602.50.90 | Other: other | 2.5% |
| 1602.90.10 | Other, including preparations of blood of any animal: frog meat | 2.7% |
| 1602.90.91 | Other, including preparations of blood of any animal: other | 6.4% |