HTS chapter · section IV
Chapter 21
Prepared foodstuffs, beverages and tobacco
Chapter 21 of the Harmonized Tariff Schedule sits in section IV (prepared foodstuffs, beverages and tobacco). It has 6 headings and 90 eight-digit tariff lines.
The spread of 20 percentage points between the cheapest and dearest lines makes misclassification expensive here.
8 of its 51 lines with a percentage rate are duty-free at the general rate (16%) and 43 are dutiable, from duty-free up to 20%. The median line pays 8.5%.
39 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.
The most finely divided heading is 2106 (food preparations not elsewhere specified or included), with 43 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 2105 (ice cream and other edible ice, whether or not containing cocoa) at 20%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 2101 | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted… | 20 | 3 | 10% |
| 2102 | Yeasts (active or inactive); other single-cell microorganisms, dead (but not including vaccines of heading 3002); prepared baking powders | 5 | 2 | 3.2% |
| 2103 | Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard | 12 | 2 | 6.2% |
| 2104 | Soups and broths and preparations therefor; homogenized composite food preparations | 3 | 0 | 3.2% |
| 2105 | Ice cream and other edible ice, whether or not containing cocoa | 7 | 0 | 20% |
| 2106 | Food preparations not elsewhere specified or included | 43 | 1 | 10% |