Analysis
Heading 2106 of the Harmonized Tariff Schedule covers food preparations not elsewhere specified or included. It divides into 2 six-digit subheadings and 43 eight-digit tariff lines, with 58 ten-digit statistical suffixes below them.
The spread of 10 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 10%, applies to 2106.90.62 (described in general note 15 of the tariff…) and 2106.90.64 (described in additional U.S. note 10 to chapter 4…).
1 of its 15 lines with a percentage rate are duty-free at the general rate (7%) and 14 are dutiable, from duty-free up to 10%. The median line pays 10%.
28 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 2106.90 (other, 42 lines) and 2106.10 (unnamed, 1 line).
Its median rate of 10% sits at the 71st percentile of the headings in chapter 21.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2106.10.00 | Protein concentrates and textured protein substances | 6.4% |
| 2106.90.03 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 2.9¢/kg |
| 2106.90.06 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 2.9¢/kg |
| 2106.90.09 | Products derived from the dried milk, dried buttermilk or dried whey of subheadings 0402.10, 0402.21.05, 0402.21.25, 0402.21.30, 0402.21.50, 0403.90.41, 0403.90.45, 0404.10.50 or 0404.10.90, which contain not over 5.5 percent by weight of butterfat and which are mixed with other ingredients including, but not limited to sugar, if such mixtures contain over 16 percent milk solids by weight, are capable of being further processed or mixed with similar ingredients and are not prepared for marketing to the retail consumer in the identical form and package in which imported: other | 86.2¢/kg |
| 2106.90.12 | Containing not over 20 percent of alcohol by weight | 4.2¢/kg + 1.9% |
| 2106.90.15 | Containing over 20 percent but not over 50 percent of alcohol by weight | 8.4¢/kg + 1.9% |
| 2106.90.18 | Containing over 50 percent of alcohol by weight | 17¢/kg + 1.9% |
| 2106.90.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15.4¢/kg |
| 2106.90.24 | Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions | 15.4¢/kg |
| 2106.90.26 | Butter substitutes containing over 45 percent by weight of butterfat: other | $1.996/kg |
| 2106.90.28 | Containing over 10 percent by weight of milk solids: other | 13.1¢/kg |
| 2106.90.32 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15.4¢/kg |
| 2106.90.34 | Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions | 15.4¢/kg |
| 2106.90.36 | Butter substitutes containing over 45 percent by weight of butterfat: other | $1.996/kg |
| 2106.90.38 | Other: other | 13.1¢/kg |
| 2106.90.39 | Artificially sweetened cough drops | Free |
| 2106.90.42 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.6606¢/kg of total sugars |
| 2106.90.44 | Described in additional U.S. note 5 to chapter 17 andentered pursuant to its provisions | 3.6606¢/kg of total sugars |
| 2106.90.46 | Syrups derived from cane or beet sugar, containing added coloring but not added flavoring matter: other | 35.74¢/kg |
| 2106.90.48 | Fruit or vegetable juices, fortified with vitamins or minerals: orange juice | 7.85¢/liter |
| 2106.90.52 | Juice of any single fruit or vegetable | The rate applicable to the natural juice in heading 2009 |
| 2106.90.54 | Mixtures of juices | The rate applicable to the natural juice in heading 2009 |
| 2106.90.58 | Other: of gelatin | 4.8% |
| 2106.90.62 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 2106.90.64 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 10% |
| 2106.90.66 | Other, dairy products described in additional U.S. note 1 to chapter 4: other | 70.4¢/kg + 8.5% |
| 2106.90.68 | Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions | 10% |
| 2106.90.72 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 70.4¢/kg + 8.5% |
| 2106.90.74 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 2106.90.76 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 70.4¢/kg + 8.5% |
| 2106.90.78 | Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 10% |
| 2106.90.80 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 70.4¢/kg + 8.5% |
| 2106.90.82 | Other: other | 6.4% |
| 2106.90.83 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 2106.90.85 | Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions | 10% |
| 2106.90.87 | Other, dairy products described in additional U.S. note 1 to chapter 4: other | 28.8¢/kg + 8.5% |
| 2106.90.89 | Described in additional U.S. note 9 to chapter 17 and entered pursuant to its provisions | 10% |
| 2106.90.91 | Blended syrups described in additional U.S. note 4 to chapter 17: other | 28.8¢/kg + 8.5% |
| 2106.90.92 | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions | 10% |
| 2106.90.94 | Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17: other | 28.8¢/kg + 8.5% |
| 2106.90.95 | Described in additional U.S. note 8 to chapter 17 and entered pursuant to its provisions | 10% |
| 2106.90.97 | Articles containing over 10 percent by dry weight of sugar described in additional U.S. note 3 to chapter 17: other | 28.8¢/kg + 8.5% |
| 2106.90.99 | Other: other | 6.4% |