HTS heading · chapter 21
2103
Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
Analysis
Heading 2103 of the Harmonized Tariff Schedule covers sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard. It divides into 4 six-digit subheadings and 12 eight-digit tariff lines, with 17 ten-digit statistical suffixes below them.
The spread of 11.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 11.6%, applies to 2103.20.40 (tomato ketchup and other tomato sauces: other).
2 of its 10 lines with a percentage rate are duty-free at the general rate (20%) and 8 are dutiable, from duty-free up to 11.6%. The median line pays 6.2%.
2 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.
The largest subheadings are 2103.90 (other, 7 lines), 2103.20 (tomato ketchup and other tomato sauces, 2 lines), 2103.30 (mustard flour and meal and prepared mustard, 2 lines) and 2103.10 (unnamed, 1 line).
Its median rate of 6.2% sits at the 29th percentile of the headings in chapter 21.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2103.10.00 | Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: soy sauce | 3% |
| 2103.20.20 | Tomato ketchup and other tomato sauces: tomato ketchup | 6% |
| 2103.20.40 | Tomato ketchup and other tomato sauces: other | 11.6% |
| 2103.30.20 | Mustard flour and meal | Free |
| 2103.30.40 | Mustard flour and meal and prepared mustard: prepared mustard | 2.8¢/kg |
| 2103.90.20 | Sauces derived or prepared from fish | Free |
| 2103.90.40 | Nonalcoholic preparations of yeast extract (other than sauces) | 3.2% |
| 2103.90.72 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 7.5% |
| 2103.90.74 | Described in additional U.S. note 4 to this chapter and entered pursuant to its provisions | 7.5% |
| 2103.90.78 | Mixed condiments and mixed seasonings described in additional U.S. note 3 to this chapter: other | 30.5¢/kg + 6.4% |
| 2103.90.80 | Mixed condiments and mixed seasonings: other | 6.4% |
| 2103.90.90 | Other: other | 6.4% |