HTS tariff line · chapter 21
2103.90.40
Nonalcoholic preparations of yeast extract (other than sauces)
Analysis
HTS 2103.90.40 covers nonalcoholic preparations of yeast extract (other than sauces) under heading 2103 (sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour…).
Within this group the rate runs from duty-free 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 4.3 percentage points.
The general duty rate is 3.2% of the customs value, which is at the low end of the rates in chapter 21 (23rd percentile of 51 lines with an ad valorem rate). On a shipment valued at $10,000 that is $320 in duty before any Chapter 99 additions or preference claims.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 13 others can enter duty-free instead of paying 3.2%. 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 column 2 rate, for countries without normal trade relations, is 20%, 6.2 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2103.90.20 | Sauces derived or prepared from fish | Free |
| 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% |