2101.12

Analysis

Subheading 2101.12 covers preparations with a basis of extracts, essences or concentrates or with a basis of coffee, within heading 2101. 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 8 US tariff lines below it are national.

None of its 8 lines is duty-free at the general rate. Rates run from 8.5% to 10% with a median of 10%, so the line you choose sets the duty.

The US splits it as follows: 2101.12.32 for described in general note 15 of the tariff schedule and entered… (10%), 2101.12.34 for described in additional U.S. note 9 to chapter 17 and entered… (10%), 2101.12.38 for blended syrups described in additional U.S. note 4 to chapter 17… (30.5¢/kg + 8.5%), 2101.12.44 for described in additional U.S. note 7 to chapter 17 and entered… (10%), 2101.12.48 for articles containing over 65 percent by dry weight of sugar described… (30.5¢/kg + 8.5%), 2101.12.54 for described in additional U.S. note 8 to chapter 17 and entered… (10%), 2101.12.58 for articles containing over 10 percent by dry weight of sugar described… (30.5¢/kg + 8.5%) and 2101.12.90 for other: other (8.5%).

3 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.