HTS tariff line · chapter 17
1701.91.10
Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions
Analysis
HTS 1701.91.10 covers described in additional U.S. note 5 to this chapter and entered pursuant to its provisions under heading 1701 (cane or beet sugar and chemically pure sucrose, in solid form).
The general rate is 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, 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 Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 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. 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. Reduced but not zero rates apply under some agreements: See 9822.05.15 for P+.
Neighbouring 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 |
| 1701.91.30 | 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% |