HTS tariff line · chapter 19
1901.10.54
Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
Analysis
HTS 1901.10.54 covers described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions under heading 1901 (malt extract; food preparations of flour, groats, meal, starch or malt extract, not…).
Rates on the nearby lines range from 6.4% to 17.5%. The costliest confusion would be with 1901.10.91 (other: other) at 6.4%, a difference of 9.6 points on the customs value.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 16%. 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.
The general duty rate is 16% of the customs value, which is above most the rates in chapter 19 (83rd percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,600 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 25%, 1.6 times the general rate.
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% |
| 1901.10.36 | 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% |
| 1901.10.56 | 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% |