HTS subheading · chapter 19
1901.10
Preparations suitable for infants or young children, put up for retail sale
Analysis
Subheading 1901.10 covers preparations suitable for infants or young children, put up for retail sale, within heading 1901. 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 22 US tariff lines below it are national.
The spread of 11.1 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…).
None of its 22 lines is duty-free at the general rate. Rates run from 6.4% to 17.5% with a median of 16%, so the line you choose sets the duty.
7 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 22 lines start with 1901.10.05 (described in general note 15 of the tariff…), 1901.10.11 (described in additional U.S. note 2 to this…), 1901.10.16 (infant formula containing oligosaccharides: other) and 1901.10.21 (described in additional U.S. note 10 to chapter 4…); the full list is in the table below.
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% |