Analysis
HTS 1901.90.91 covers other: other under heading 1901 (malt extract; food preparations of flour, groats, meal, starch or malt extract, not…). US Customs collects import statistics for it under 3 ten-digit suffixes, reported in kilograms.
Neighbouring lines carry rates from duty-free to 16%, so the exact line matters. The widest gap is with 1901.90.64 (described in additional U.S. note 10 to chapter 4 and entered…), at 16%: a product that belongs there but is entered here, or the reverse, changes the duty by 9.6 percentage points.
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 6.4%. 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 general duty rate is 6.4% of the customs value, which is at the low end of the rates in chapter 19 (28th percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $640 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
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% |
| 1901.90.68 | 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% |