2101.20.38

Analysis

HTS 2101.20.38 covers blended syrups described in additional U.S. note 4 to chapter 17: other under heading 2101 (extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis…).

This line's footnotes point to 2 additional provisions in Chapter 99: 9904.17.66 (Chapter 99 provision); 9904.17.84 (Chapter 99 provision). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.

The general rate is 30.5¢/kg + 8.5%, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.

Goods that qualify under the Bahrain FTA, the Chile FTA, the Jordan FTA, KORUS, the Oman FTA and the Singapore FTA can enter duty-free instead of paying 30.5¢/kg + 8.5%. Reduced but not zero rates apply under some agreements: See 9822.05.20 for P+; See 9822.06.10 for PE; See 9822.08.01 for CO; See 9822.09.17 for PA; See 9823.10.01-9823.10.45 for S+; See 9822.03.01 for MA.