Analysis
Subheading 1901.90 covers other, within heading 1901. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 21 US tariff lines below it are national.
The spread of 16 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 16%, applies to 1901.90.60 (described in general note 15 of the tariff…) and 1901.90.61 (described in additional U.S. note 10 to chapter 4…).
1 of its 14 lines with a percentage rate are duty-free at the general rate (7%) and 13 are dutiable, from duty-free up to 16%. The median line pays 10%.
7 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Its 21 lines start with 1901.90.10 (malt extract: fluid), 1901.90.20 (solid or condensed), 1901.90.25 (puddings ready for immediate consumption without…) and 1901.90.28 (dry mixtures containing less than 31 percent by…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1901.90.10 | Malt extract: fluid | 3.2¢/liter |
| 1901.90.20 | Solid or condensed | 9.6% |
| 1901.90.25 | Puddings ready for immediate consumption without further preparation | Free |
| 1901.90.28 | Dry mixtures containing less than 31 percent by weight of butterfat and consisting of not less than 17.5 percent by weight each of sodium caseinate, butterfat, whey solids containing over 5.5 percent by weight of butterfat, and dried whole milk, but not containing dried milk, dried whey or dried buttermilk any of which contain 5.5 percent or less by weight of butterfat | 0.37¢/kg |
| 1901.90.32 | Cajeta not made from cow's milk | 11.2% |
| 1901.90.33 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 1901.90.34 | Described in additional U.S. note 23 to chapter 4 and entered pursuant to its provisions | 10% |
| 1901.90.36 | Margarine cheese: other | $1.128/kg |
| 1901.90.60 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 16% |
| 1901.90.61 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 16% |
| 1901.90.62 | Dairy preparations containing over 10 percent by weight of milk solids: other | $1.035/kg +13.6% |
| 1901.90.63 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 16% |
| 1901.90.64 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 16% |
| 1901.90.65 | Other: other | $1.035/kg + 13.6% |
| 1901.90.66 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 1901.90.67 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 1901.90.68 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 23.7¢/kg + 8.5% |
| 1901.90.69 | Described in additional U.S. note 8 to chapter pursuant to its provisions | 10% |
| 1901.90.71 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 23.7¢/kg + 8.5% |
| 1901.90.72 | Containing over 5.5 percent by weight of butterfat and not packaged for retail sale | 10.2% |
| 1901.90.91 | Other: other | 6.4% |