HTS tariff line · chapter 21
2103.90.74
Described in additional U.S. note 4 to this chapter and entered pursuant to its provisions
Analysis
HTS 2103.90.74 covers described in additional U.S. note 4 to this chapter and entered pursuant to its provisions under heading 2103 (sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour…).
Rates on the nearby lines range from duty-free to 7.5%. The costliest confusion would be with 2103.90.20 (sauces derived or prepared from fish) at duty-free, a difference of 7.5 points on the customs value.
Goods that qualify under GSP, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 7.5%. 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 35%, 4.7 times the general rate.
The general duty rate is 7.5% of the customs value, which is in the middle of the rates in chapter 21 (47th percentile of 51 lines with an ad valorem rate). On a shipment valued at $10,000 that is $750 in duty before any Chapter 99 additions or preference claims.
Neighbouring 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% |
| 2103.90.78 | 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% |