HTS tariff line · chapter 21
2101.12.32
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Analysis
HTS 2101.12.32 covers described in general note 15 of the tariff schedule and entered pursuant to its provisions under heading 2101 (extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis…).
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 10%. 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 general duty rate is 10% of the customs value, which is above most the rates in chapter 21 (71st percentile of 51 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 8.5% to 10%, so the exact line matters. The widest gap is with 2101.12.90 (other: other), at 8.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.5 percentage points.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2101.12.34 | Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.12.38 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 30.5¢/kg + 8.5% |
| 2101.12.44 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.12.48 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 30.5¢/kg + 8.5% |
| 2101.12.54 | Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.12.58 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 30.5¢/kg + 8.5% |
| 2101.12.90 | Other: other | 8.5% |