Analysis
HTS 1602.49.60 covers mixtures of pork and beef under heading 1602 (other prepared or preserved meat, meat offal, blood or insects).
Neighbouring lines carry rates from 3.2% to 6.4%, so the exact line matters. The widest gap is with 1602.49.90 (other: other), at 6.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.2 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 3.2%. 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 3.2% of the customs value, which is in the middle of the rates in chapter 16 (56th percentile of 108 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 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) and 1602.49.90 (other: other, 6.4%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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 |
| 1602.49.90 | Other: other | 6.4% |