Analysis
HTS 3006.93.60 covers in liquid form for oral intake under heading 3006 (pharmaceutical goods specified in note 4 to this chapter).
The general rate is 0.2¢/liter, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 0.2¢/liter. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The other lines in the same group are 3006.93.10 (packaged with medicinal preparations, duty-free), 3006.93.20 (containing over 10 percent by dry weight of sugar, 40¢/kg + 10.4%), 3006.93.50 (containing ingredients having nutritional value, in which…, 6.4%) and 3006.93.80 (placebos and clinical trial kits containing other chemicals…, 5%).
Census statistics map these goods to NAICS 312111 (Soft Drink Manufacturing), an industry of 622 US establishments employing 71,454 people, the industry a domestic producer of these goods reports under.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3006.93.10 | Packaged with medicinal preparations | Free |
| 3006.93.20 | Containing over 10 percent by dry weight of sugar | 40¢/kg + 10.4% |
| 3006.93.50 | Containing ingredients having nutritional value, in which starch or other foodstuff predominates by weight | 6.4% |
| 3006.93.80 | Placebos and clinical trial kits containing other chemicals other than medicaments | 5% |