Analysis
Subheading 2103.20 covers tomato ketchup and other tomato sauces, within heading 2103. 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 2 US tariff lines below it are national.
None of its 2 lines is duty-free at the general rate. Rates run from 6% to 11.6% with a median of 8.8%, so the line you choose sets the duty.
The spread of 5.6 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).
The US splits it as follows: 2103.20.20 for tomato ketchup and other tomato sauces: tomato ketchup (6%) and 2103.20.40 for tomato ketchup and other tomato sauces: other (11.6%).
By Census's concordance, most of its statistical lines are made by Fruit and Vegetable Canning (311421). Those are the NAICS industries a US producer of these goods would report under.
Tariff 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% |