HTS tariff line · chapter 19
1901.20.45
Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
Analysis
HTS 1901.20.45 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…).
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 10%. 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.
Neighbouring lines carry rates from 8.5% to 10%, so the exact line matters. The widest gap is with 1901.20.80 (other: other), at 8.5%: a product that belongs there but is entered here, or the reverse, changes 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.
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% |
| 1901.20.20 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 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% |
| 1901.20.50 | 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% |