HTS tariff line · chapter 19
1901.20.20
Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
Analysis
HTS 1901.20.20 covers described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions under heading 1901 (malt extract; food preparations of flour, groats, meal, starch or malt extract, not…).
Goods that qualify under the Colombia TPA, KORUS, the Oman FTA, the Panama TPA, the Peru TPA and USMCA can enter duty-free instead of paying 10%.
Within this group the rate runs from 8.5% to 10%. Compared with 1901.20.80 (other: other), which pays 8.5%, a misclassification either way moves the duty by 1.5 percentage points.
The general duty rate is 10% of the customs value, which is in the middle of the rates in chapter 19 (52nd percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 20%, 2.0 times the general rate.
Census statistics map these goods to NAICS 311824 (Dry Pasta, Dough, and Flour Mixes Manufacturing from Purchased Flour), an industry of 390 US establishments employing 24,501 people. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |
| 1901.20.25 | 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% |