HTS tariff line · chapter 21
2101.12.54
Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions
Analysis
HTS 2101.12.54 covers described in additional U.S. note 8 to chapter 17 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 Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 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.
Within this group the rate runs from 8.5% to 10%. Compared with 2101.12.90 (other: other), which pays 8.5%, a misclassification either way moves the duty by 1.5 percentage points.
The column 2 rate, for countries without normal trade relations, is 20%, 2.0 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2101.12.32 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 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% |
| 2101.12.58 | 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% |