Analysis
HTS 2103.20.20 covers tomato ketchup and other tomato sauces: tomato ketchup 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 2103.90.20 (sauces derived or prepared from fish), which pays duty-free, a misclassification either way moves the duty by 6 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 6%. 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 6% of the customs value, which is at the low end of the rates in chapter 21 (28th percentile of 51 lines with an ad valorem rate). On a shipment valued at $10,000 that is $600 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 5.8 times the general rate.
Neighbouring 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% |
| 2103.20.40 | 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% |