Analysis
Subheading 2102.20 covers inactive yeasts; other single-cell microorganisms, dead, within heading 2102. 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 3 US tariff lines below it are national.
The spread of 6.4 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6.4%, applies to 2102.20.20 (yeasts (except dried brewers' yeast)).
1 of its 3 lines with a percentage rate are duty-free at the general rate (33%) and 2 are dutiable, from duty-free up to 6.4%. The median line pays 3.2%.
The US splits it as follows: 2102.20.20 for yeasts (except dried brewers' yeast) (6.4%), 2102.20.40 for dried brewers' yeast, crude (duty-free) and 2102.20.60 for inactive yeasts; other single-cell microorganisms, dead: other (3.2%).
By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Food Manufacturing (311999). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2102.20.20 | Yeasts (except dried brewers' yeast) | 6.4% |
| 2102.20.40 | Dried brewers' yeast, crude | Free |
| 2102.20.60 | Inactive yeasts; other single-cell microorganisms, dead: other | 3.2% |