2101.20

Analysis

Subheading 2101.20 covers extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté, 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 9 US tariff lines below it are national.

The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10%, applies to 2101.20.32 (described in general note 15 of the tariff…) and 2101.20.34 (described in additional U.S. note 9 to chapter 17…).

1 of its 6 lines with a percentage rate are duty-free at the general rate (17%) and 5 are dutiable, from duty-free up to 10%. The median line pays 10%.

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.

Its 9 lines start with 2101.20.20 (extracts, essences and concentrates), 2101.20.32 (described in general note 15 of the tariff…), 2101.20.34 (described in additional U.S. note 9 to chapter 17…) and 2101.20.38 (blended syrups described in additional U.S. note…); the full list is in the table below.