Analysis
HTS 1901.10.36 covers infant formula containing oligosaccharides: other under heading 1901 (malt extract; food preparations of flour, groats, meal, starch or malt extract, not…).
This line's footnotes point to 2 additional provisions in Chapter 99: 9904.19.01 (Chapter 99 provision); 9904.19.10 (Chapter 99 provision). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The general rate is $1.035/kg + 14.9%, 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 the Bahrain FTA, the Chile FTA, the Jordan FTA, KORUS, the Morocco FTA, and 5 others can enter duty-free instead of paying $1.035/kg + 14.9%. GSP does not cover it, so the saving depends on a free-trade agreement and its rules of origin, not on the exporter's development status. Reduced but not zero rates apply under some agreements: See 9822.04.25 for AU; See 9823.08.01-9823.08.38 for S+; See 9918.04.60-9918.04.80 for CO.
Neighbouring 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% |
| 1901.10.41 | 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% |
Chapter 99 provisions in the footnotes
- 9904.19.01 Chapter 99 provision
Valued less than 65¢/kg
- 9904.19.10 Chapter 99 provision
If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture