Analysis
HTS 2101.20.90 covers other: other 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 8.5 percentage points.
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 8.5%. 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 8.5% of the customs value, which is in the middle of the rates in chapter 21 (51st percentile of 51 lines with an ad valorem rate). On a shipment valued at $10,000 that is $850 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 20%, 2.4 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2101.20.20 | Extracts, essences and concentrates | Free |
| 2101.20.32 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 2101.20.34 | Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.20.38 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 30.5¢/kg + 8.5% |
| 2101.20.44 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.20.48 | 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% |
| 2101.20.54 | Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 10% |
| 2101.20.58 | 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% |