Analysis
HTS 1901.10.66 covers other: other under heading 1901 (malt extract; food preparations of flour, groats, meal, starch or malt extract, not…).
The general rate is $1.035/kg + 13.6%, 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 + 13.6%. 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.
Census statistics map these goods to NAICS 311514 (Dry, Condensed, and Evaporated Dairy Product Manufacturing), an industry of 174 US establishments employing 17,210 people. That is the industry code a US manufacturer of the same product would normally use.
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% |
| 1901.10.54 | 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% |
| 1901.10.72 | 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% |