Analysis
HTS 2103.30.40 covers mustard flour and meal and prepared mustard: prepared mustard under heading 2103 (sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour…).
The general rate is 2.8¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
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 2.8¢/kg. 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.
Census statistics map these goods to NAICS 311941 (Mayonnaise, Dressing, and Other Prepared Sauce Manufacturing), an industry of 376 US establishments employing 25,059 people, the industry a domestic producer of these goods reports under.
The general rate of 2.8¢/kg has not changed in any edition of the schedule since Jan 2023.
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% |
| 2103.20.40 | Tomato ketchup and other tomato sauces: other | 11.6% |
| 2103.30.20 | Mustard flour and meal | Free |
| 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% |