2104

Analysis

Heading 2104 of the Harmonized Tariff Schedule covers soups and broths and preparations therefor; homogenized composite food preparations. It divides into 2 six-digit subheadings and 3 eight-digit tariff lines, with 6 ten-digit statistical suffixes below them.

None of its 3 lines is duty-free at the general rate. Rates run from 2.5% to 6.4% with a median of 3.2%, so the line you choose sets the duty.

Its median rate of 3.2% sits at the 23rd percentile of the headings in chapter 21.

The largest subheadings are 2104.20 (homogenized composite food preparations, 2 lines) and 2104.10 (unnamed, 1 line).

By Census's concordance, most of its statistical lines are made by All Other Miscellaneous Food Manufacturing (311999), Seafood Product Preparation and Packaging (311710) and Specialty Canning (311422). Those are the NAICS industries a US producer of these goods would report under.

The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.