Analysis
Subheading 2309.90 covers other, within heading 2309. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 10 US tariff lines below it are national.
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…).
1 of its 8 lines with a percentage rate are duty-free at the general rate (12%) and 7 are dutiable, from duty-free up to 7.5%. The median line pays 4.7%.
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 10 lines start with 2309.90.10 (mixed feeds or mixed feed ingredients), 2309.90.22 (described in general note 15 of the tariff…), 2309.90.24 (described in additional U.S. note 2 to this…) and 2309.90.28 (containing over 10 percent by weight of milk…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |