HTS tariff line · chapter 19
1901.90.68
Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other
Analysis
HTS 1901.90.68 covers articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other under heading 1901 (malt extract; food preparations of flour, groats, meal, starch or malt extract, not…).
The general rate is 23.7¢/kg + 8.5%, 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 Oman FTA and the Singapore FTA can enter duty-free instead of paying 23.7¢/kg + 8.5%. Reduced but not zero rates apply under some agreements: See 9822.05.20 for P+; See 9822.06.10 for PE; See 9822.08.01 for CO; See 9822.09.17 for PA; See 9823.10.01-9823.10.45 for S+; See 9822.03.01 for MA.
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 |
|---|---|---|
| 1901.90.10 | 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% |
| 1901.90.69 | 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% |