Analysis
Subheading 2103.30 covers mustard flour and meal and prepared mustard, 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.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 2103.30.20 for mustard flour and meal (duty-free) and 2103.30.40 for mustard flour and meal and prepared mustard: prepared mustard (2.8¢/kg).
1 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.
By Census's concordance, most of its statistical lines are made by Flour Milling (311211) and Mayonnaise, Dressing, and Other Prepared Sauce Manufacturing (311941). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2103.30.20 | Mustard flour and meal | Free |
| 2103.30.40 | Mustard flour and meal and prepared mustard: prepared mustard | 2.8¢/kg |