Analysis
HTS 1602.50.07 covers corned beef in airtight containers under heading 1602 (other prepared or preserved meat, meat offal, blood or insects). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from 1.4% to 4.5%. Compared with 1602.50.08 (cured or pickled: other), which pays 4.5%, a misclassification either way moves the duty by 4.5 percentage points.
For statistics it divides in two: 1602.50.07.20 for in containers holding less than 1 kg and 1602.50.07.40 for other. Both pay the same duty; the suffix records which kind was imported.
The normal trade relations rate here is zero, shared by about 46% of the 108 tariff lines in chapter 16, a useful check when a neighbouring dutiable line is a candidate. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1602.50.05 | Of bovine animals: offal | 2.3% |
| 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% |