HTS tariff line · chapter 21
2104.20.10
Put up for retail sale as food suitable for infants or for dietetic purposes
Analysis
HTS 2104.20.10 covers put up for retail sale as food suitable for infants or for dietetic purposes under heading 2104 (soups and broths and preparations therefor; homogenized composite food preparations).
Neighbouring lines carry rates from 3.2% to 6.4%, so the exact line matters. The widest gap is with 2104.20.50 (put up for retail sale as food suitable for young children), at 6.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.9 percentage points.
The general duty rate is 2.5% of the customs value, which is at the low end of the rates in chapter 21 (17th percentile of 51 lines with an ad valorem rate). On a shipment valued at $10,000 that is $250 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 2.5%. 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.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2104.10.00 | Soups and broths and preparations therefor | 3.2% |
| 2104.20.50 | Put up for retail sale as food suitable for young children | 6.4% |