Analysis
Subheading 1701.91 covers containing added flavoring or coloring matter, within heading 1701. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 10 US tariff lines below it are national.
None of its 10 lines is duty-free at the general rate. Rates run from 5.1% to 6% with a median of 6%, so the line you choose sets the duty.
5 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.
Its 10 lines start with 1701.91.05 (described in general note 15 of the tariff…), 1701.91.10 (described in additional U.S. note 5 to this…), 1701.91.30 (containing added coloring but not containing…) and 1701.91.42 (described in general note 15 of the tariff…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1701.91.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.6606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854¢/kg |
| 1701.91.10 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 3.6606¢/kg less 0.020668¢/kg for each degree under 100 degrees (and fractions of a degree in proportion) but not less than 3.143854¢/kg |
| 1701.91.30 | Containing added coloring but not containing added flavoring matter: other | 35.74¢/kg |
| 1701.91.42 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6% |
| 1701.91.44 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions | 6% |
| 1701.91.48 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 33.9¢/kg + 5.1% |
| 1701.91.52 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6% |
| 1701.91.54 | Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions | 6% |
| 1701.91.58 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 33.9¢/kg + 5.1% |
| 1701.91.80 | Containing added flavoring matter whether or not containing added coloring: other | 5.1% |