HTS tariff line · chapter 21
2103.10.00
Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: soy sauce
Analysis
HTS 2103.10.00 covers sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: soy sauce under heading 2103 (sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour…).
Within this group the rate runs from duty-free to 11.6%. Compared with 2103.20.40 (tomato ketchup and other tomato sauces: other), which pays 11.6%, a misclassification either way moves the duty by 8.6 percentage points.
The general duty rate is 3% of the customs value, which is at the low end of the rates in chapter 21 (19th percentile of 51 lines with an ad valorem rate). On a shipment valued at $10,000 that is $300 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 3%. 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 column 2 rate, for countries without normal trade relations, is 35%, 11.7 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |