Analysis
HTS 1901.90.20 covers solid or condensed under heading 1901 (malt extract; food preparations of flour, groats, meal, starch or malt extract, not…).
Rates on the nearby lines range from duty-free to 16%. The costliest confusion would be with 1901.90.25 (puddings ready for immediate consumption without further preparation) at duty-free, 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 9.6%. 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 column 2 rate, for countries without normal trade relations, is 60%, 6.2 times the general rate.
The general duty rate is 9.6% of the customs value, which is in the middle of the rates in chapter 19 (38th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $960 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1901.90.10 | Malt extract: fluid | 3.2¢/liter |
| 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% |