Analysis
HTS 2303.30.00 covers brewing or distilling dregs and waste under heading 2303 (residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste…).
Neighbouring lines carry rates from duty-free to 1.4%, so the exact line matters. The widest gap is with 2303.10.00 (residues of starch manufacture and similar residues), at 1.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 1.4 percentage points.
Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 48% of the 23 tariff lines in chapter 23. Free here means free of the base duty only: origin-specific Chapter 99 duties such as Section 301 can still be owed.
The other lines in the same group are 2303.10.00 (residues of starch manufacture and similar residues, 1.4%) and 2303.20.00 (beet-pulp, bagasse and other waste of sugar manufacture, duty-free).
Census statistics map these goods to NAICS 312120 (Breweries), an industry of 5,218 US establishments employing 98,647 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 2303.10.00 | Residues of starch manufacture and similar residues | 1.4% |
| 2303.20.00 | Beet-pulp, bagasse and other waste of sugar manufacture | Free |