Analysis
Heading 2309 of the Harmonized Tariff Schedule covers preparations of a kind used in animal feeding. It divides into 2 six-digit subheadings and 11 eight-digit tariff lines, with 25 ten-digit statistical suffixes below them.
The spread of 7.5 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 7.5%, applies to 2309.90.22 (described in general note 15 of the tariff…) and 2309.90.24 (described in additional U.S. note 2 to this…).
2 of its 9 lines with a percentage rate are duty-free at the general rate (22%) and 7 are dutiable, from duty-free up to 7.5%. The median line pays 1.9%.
2 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.
Its median rate of 1.9% sits at the 78th percentile of the headings in chapter 23.
The largest subheadings are 2309.90 (other, 10 lines) and 2309.10 (unnamed, 1 line).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 2309.10.00 | Dog or cat food, put up for retail sale | Free |
| 2309.90.10 | Mixed feeds or mixed feed ingredients | Free |
| 2309.90.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 7.5% |
| 2309.90.24 | Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions | 7.5% |
| 2309.90.28 | Containing over 10 percent by weight of milk solids: other | 80.4¢/kg + 6.4% |
| 2309.90.42 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 7.5% |
| 2309.90.44 | Described in additional U.S. note 2 to this chapter and entered pursuant to its provisions | 7.5% |
| 2309.90.48 | Other: other | 80.4¢/kg + 6.4% |
| 2309.90.60 | Animal feeds containing egg | 1.9% |
| 2309.90.70 | Preparations, with a basis of vitamin B12, for supplementing animal feed | 1.4% |
| 2309.90.95 | Other: other | 1.4% |