HTS heading · chapter 19
1901
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
Analysis
Heading 1901 of the Harmonized Tariff Schedule covers malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified…. It divides into 3 six-digit subheadings and 59 eight-digit tariff lines, with 61 ten-digit statistical suffixes below them.
The spread of 17.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 17.5%, applies to 1901.10.05 (described in general note 15 of the tariff…) and 1901.10.11 (described in additional U.S. note 2 to this…).
1 of its 39 lines with a percentage rate are duty-free at the general rate (3%) and 38 are dutiable, from duty-free up to 17.5%. The median line pays 10%.
20 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.
The largest subheadings are 1901.10 (preparations suitable for infants or young…, 22 lines), 1901.90 (other, 21 lines) and 1901.20 (mixes and doughs for the preparation of bakers'…, 16 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1901.10.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 17.5% |
| 1901.10.11 | Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions | 17.5% |
| 1901.10.16 | Infant formula containing oligosaccharides: other | $1.035/kg + 14.9% |
| 1901.10.21 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 17.5% |
| 1901.10.26 | Dairy products described in additional U.S. note 1 to chapter 4: other | $1.035/kg + 14.9% |
| 1901.10.29 | Other: other | 14.9% |
| 1901.10.31 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 17.5% |
| 1901.10.33 | Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions | 17.5% |
| 1901.10.36 | Infant formula containing oligosaccharides: other | $1.035/kg + 14.9% |
| 1901.10.41 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 17.5% |
| 1901.10.44 | Dairy products described in additional U.S. note 1 to chapter 4: other | $1.035/kg + 14.9% |
| 1901.10.49 | Other: other | 14.9% |
| 1901.10.52 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 16% |
| 1901.10.54 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 16% |
| 1901.10.56 | Dairy preparations containing over 10 percent by weight of milk solids: other | $1.035/kg +13.6% |
| 1901.10.62 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 16% |
| 1901.10.64 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 16% |
| 1901.10.66 | Other: other | $1.035/kg + 13.6% |
| 1901.10.72 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 1901.10.74 | Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 10% |
| 1901.10.76 | Articles containing over 10 percent by weight of sugar described in additional U.S. note 3 to chapter 17: other | 23.7¢/kg + 8.5% |
| 1901.10.91 | Other: other | 6.4% |
| 1901.20.02 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 1901.20.05 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 10% |
| 1901.20.15 | Dairy products described in additional U.S. note 1 to chapter 4: other | 42.3¢/kg +8.5% |
| 1901.20.20 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 1901.20.25 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 42.3¢/kg + 8.5% |
| 1901.20.30 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions | 10% |
| 1901.20.35 | Mixes and doughs described in additional U.S. note 1 to chapter 19: other | 42.3¢/kg + 8.5% |
| 1901.20.40 | Other: other | 8.5% |
| 1901.20.42 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 1901.20.45 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 10% |
| 1901.20.50 | Dairy products described in additional U.S. note 1 to chapter 4: other | 42.3¢/kg + 8.5% |
| 1901.20.55 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 1901.20.60 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 42.3¢/kg + 8.5% |
| 1901.20.65 | Described in additional U.S. note 3 to this chapter and entered pursuant to its provisions | 10% |
| 1901.20.70 | Mixes and doughs described in additional U.S. note 1 to chapter 19: other | 42.3¢/kg + 8.5% |
| 1901.20.80 | Other: other | 8.5% |
| 1901.90.10 | Malt extract: fluid | 3.2¢/liter |
| 1901.90.20 | Solid or condensed | 9.6% |
| 1901.90.25 | Puddings ready for immediate consumption without further preparation | Free |
| 1901.90.28 | Dry mixtures containing less than 31 percent by weight of butterfat and consisting of not less than 17.5 percent by weight each of sodium caseinate, butterfat, whey solids containing over 5.5 percent by weight of butterfat, and dried whole milk, but not containing dried milk, dried whey or dried buttermilk any of which contain 5.5 percent or less by weight of butterfat | 0.37¢/kg |
| 1901.90.32 | Cajeta not made from cow's milk | 11.2% |
| 1901.90.33 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 1901.90.34 | Described in additional U.S. note 23 to chapter 4 and entered pursuant to its provisions | 10% |
| 1901.90.36 | Margarine cheese: other | $1.128/kg |
| 1901.90.60 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 16% |
| 1901.90.61 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 16% |
| 1901.90.62 | Dairy preparations containing over 10 percent by weight of milk solids: other | $1.035/kg +13.6% |
| 1901.90.63 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 16% |
| 1901.90.64 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 16% |
| 1901.90.65 | Other: other | $1.035/kg + 13.6% |
| 1901.90.66 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 1901.90.67 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 1901.90.68 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 23.7¢/kg + 8.5% |
| 1901.90.69 | Described in additional U.S. note 8 to chapter pursuant to its provisions | 10% |
| 1901.90.71 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 23.7¢/kg + 8.5% |
| 1901.90.72 | Containing over 5.5 percent by weight of butterfat and not packaged for retail sale | 10.2% |
| 1901.90.91 | Other: other | 6.4% |