Analysis
HTS 2104.10.00 covers soups and broths and preparations therefor under heading 2104 (soups and broths and preparations therefor; homogenized composite food preparations). US Customs collects import statistics for it under 4 ten-digit suffixes, reported in kilograms.
Within this group the rate runs from 2.5% to 6.4%. Compared with 2104.20.50 (put up for retail sale as food suitable for young children), which pays 6.4%, a misclassification either way moves the duty by 3.2 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 12 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 35%, 10.9 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2104.20.10 | Put up for retail sale as food suitable for infants or for dietetic purposes | 2.5% |
| 2104.20.50 | Put up for retail sale as food suitable for young children | 6.4% |