Analysis
HTS 2103.90.20 covers sauces derived or prepared from fish under heading 2103 (sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour…).
Within this group the rate runs from 3.2% to 7.5%. Compared with 2103.90.74 (described in additional U.S. note 4 to this chapter and entered…), which pays 7.5%, a misclassification either way moves the duty by 7.5 percentage points.
The normal trade relations rate here is zero, shared by about 16% of the 51 tariff lines in chapter 21, a useful check when a neighbouring dutiable line is a candidate. Chapter 99 measures such as Section 301 or 232 can still apply on top, depending on where the goods come from.
Goods from countries without normal trade relations pay the column 2 rate of 30% instead of nothing, so origin decides between free entry and a 30% duty.
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. That concordance is how imports of this line are compared with US output.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |