Analysis
HTS 1602.50.05 covers of bovine animals: offal under heading 1602 (other prepared or preserved meat, meat offal, blood or insects).
Rates on the nearby lines range from duty-free to 4.5%. The costliest confusion would be with 1602.50.07 (corned beef in airtight containers) at duty-free, a difference of 2.3 points on the customs value.
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 2.3%. 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 2.3% of the customs value, which is in the middle of the rates in chapter 16 (50th percentile of 108 lines with an ad valorem rate). On a shipment valued at $10,000 that is $230 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 20%, 8.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |