Analysis
HTS 2103.20.40 covers tomato ketchup and other tomato sauces: other under heading 2103 (sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour…). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms.
Rates on the nearby lines range from duty-free to 7.5%. The costliest confusion would be with 2103.90.20 (sauces derived or prepared from fish) at duty-free, a difference of 11.6 points on the customs value.
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 11.6%. 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 11.6% of the customs value, which is above most the rates in chapter 21 (89th percentile of 51 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,160 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 50%, 4.3 times the general rate.
For statistics it divides in two: 2103.20.40.20 for in containers holding less than 1.4 kg and 2103.20.40.40 for other. Both pay the same duty; the suffix records which kind was imported.
Statistical suffixes
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% |
| 2103.20.20 | Tomato ketchup and other tomato sauces: tomato ketchup | 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% |