HTS subheading · chapter 19
1903.00
Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
Analysis
Subheading 1903.00 covers tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms, within heading 1903. 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 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 1903.00.20 for of arrowroot, cassava or sago (duty-free) and 1903.00.40 for tapioca and substitutes therefor prepared from starch, in the form of… (0.8¢/kg).
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.
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 |