HTS tariff line · chapter 19
1904.20.10
In airtight containers and not containing apricots, citrus fruits, peaches or pears
Analysis
HTS 1904.20.10 covers in airtight containers and not containing apricots, citrus fruits, peaches or pears under heading 1904 (prepared foods obtained by the swelling or roasting of cereals or cereal products (for…).
Within this group the rate runs from 1.1% to 14.9%. Compared with 1904.20.90 (prepared foods obtained from unroasted cereal flakes or from mixtures…), which pays 14.9%, a misclassification either way moves the duty by 9.3 percentage points.
The general duty rate is 5.6% of the customs value, which is at the low end of the rates in chapter 19 (21st percentile of 59 lines with an ad valorem rate). On a shipment valued at $10,000 that is $560 in duty before any Chapter 99 additions or preference claims.
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 5.6%. 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 35%, 6.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 1904.10.00 | Prepared foods obtained by the swelling or roasting of cereals or cereal products | 1.1% |
| 1904.20.90 | Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: other | 14.9% |
| 1904.30.00 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included: bulgur wheat | 14% |
| 1904.90.01 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included: other | 14% |