HTS heading · chapter 19
1903
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
Analysis
Heading 1903 of the Harmonized Tariff Schedule covers tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. It has 2 tariff lines.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the heading affects statistics and Chapter 99 measures rather than the base duty.
Its lines are 1903.00.20 for of arrowroot, cassava or sago (duty-free) and 1903.00.40 for tapioca and substitutes therefor prepared from starch, in… (0.8¢/kg).
Its median rate of duty-free sits at the 9th percentile of the headings in chapter 19.
1 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.
By Census's concordance, most of its statistical lines are made by Wet Corn Milling and Starch Manufacturing (311221). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 1903.00.20 | Of arrowroot, cassava or sago | Free |
| 1903.00.40 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms: other | 0.8¢/kg |