Analysis
Subheading 2103.90 covers other, 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 7 US tariff lines below it are national.
The spread of 7.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.5%, applies to 2103.90.72 (described in general note 15 of the tariff…) and 2103.90.74 (described in additional U.S. note 4 to this…).
1 of its 6 lines with a percentage rate are duty-free at the general rate (17%) and 5 are dutiable, from duty-free up to 7.5%. The median line pays 6.4%.
The US splits it as follows: 2103.90.20 for sauces derived or prepared from fish (duty-free), 2103.90.40 for nonalcoholic preparations of yeast extract (other than sauces) (3.2%), 2103.90.72 for described in general note 15 of the tariff schedule and entered… (7.5%), 2103.90.74 for described in additional U.S. note 4 to this chapter and entered… (7.5%), 2103.90.78 for mixed condiments and mixed seasonings described in additional U.S.… (30.5¢/kg + 6.4%), 2103.90.80 for mixed condiments and mixed seasonings: other (6.4%) and 2103.90.90 for other: other (6.4%).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |