2101.20.34

Analysis

HTS 2101.20.34 covers described in additional U.S. note 9 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…).

Neighbouring lines carry rates from duty-free to 10%, so the exact line matters. The widest gap is with 2101.20.20 (extracts, essences and concentrates), at duty-free: a product that belongs there but is entered here, or the reverse, changes the duty by 10 percentage points.

Goods that qualify under the Colombia TPA, KORUS, the Oman FTA, the Panama TPA, the Peru TPA and USMCA can enter duty-free instead of paying 10%.

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.

The column 2 rate, for countries without normal trade relations, is 20%, 2.0 times the general rate.