Analysis
HTS 2104.20.50 covers put up for retail sale as food suitable for young children under heading 2104 (soups and broths and preparations therefor; homogenized composite food preparations).
Within this group the rate runs from 2.5% to 3.2%. Compared with 2104.20.10 (put up for retail sale as food suitable for infants or for dietetic…), which pays 2.5%, a misclassification either way moves the duty by 3.9 percentage points.
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 6.4%. 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 general duty rate is 6.4% of the customs value, which is in the middle of the rates in chapter 21 (37th percentile of 51 lines with an ad valorem rate). On a shipment valued at $10,000 that is $640 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 2104.10.00 (soups and broths and preparations therefor, 3.2%) and 2104.20.10 (put up for retail sale as food suitable for infants or for…, 2.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2104.10.00 | Soups and broths and preparations therefor | 3.2% |
| 2104.20.10 | Put up for retail sale as food suitable for infants or for dietetic purposes | 2.5% |