HTS chapter · section IV
Chapter 23
Prepared foodstuffs, beverages and tobacco
Chapter 23 of the Harmonized Tariff Schedule sits in section IV (prepared foodstuffs, beverages and tobacco). It has 9 headings and 35 eight-digit tariff lines.
The spread of 7.5 percentage points between the cheapest and dearest lines makes misclassification expensive here.
11 of its 23 lines with a percentage rate are duty-free at the general rate (48%) and 12 are dutiable, from duty-free up to 7.5%. The median line pays 1.4%.
12 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 most finely divided heading is 2309 (preparations of a kind used in animal feeding), with 11 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
2 of its 9 headings are entirely duty-free at the general rate: 2301 (flours, meals and pellets, of meat or meat…) and 2307 (wine lees; argol).
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves… | 2 | 2 | duty-free |
| 2302 | Bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of… | 4 | 3 | duty-free |
| 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or… | 3 | 2 | duty-free |
| 2304 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil | 1 | 0 | – |
| 2305 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of peanut (ground-nut) oil | 1 | 0 | – |
| 2306 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other… | 8 | 0 | – |
| 2307 | Wine lees; argol | 1 | 1 | duty-free |
| 2308 | Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not… | 4 | 1 | 1.4% |
| 2309 | Preparations of a kind used in animal feeding | 11 | 2 | 1.9% |