Analysis
HTS 1602.42.40 covers shoulders and cuts thereof: other under heading 1602 (other prepared or preserved meat, meat offal, blood or insects).
The general rate is 1.4¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 1.4¢/kg. 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.
Census statistics map these goods to NAICS 311611 (Animal (except Poultry) Slaughtering), an industry of 1,274 US establishments employing 159,965 people. That is the industry code a US manufacturer of the same product would normally use.
The general rate of 1.4¢/kg has not changed in any edition of the schedule since Jan 2023.
Neighbouring 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 |
| 1602.49.10 | 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% |