Analysis
Subheading 3302.10 covers of a kind used in the food or drink industries, within heading 3302. 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 5 US tariff lines below it are national.
Every one of its 5 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 3302.10.10 for not containing alcohol (duty-free), 3302.10.20 for containing not over 20 percent of alcohol by weight (duty-free), 3302.10.40 for containing over 20 percent but not over 50 percent of alcohol by… (8.4¢/kg + 1.9%), 3302.10.50 for containing over 50 percent of alcohol by weight (17¢/kg + 1.9%) and 3302.10.90 for containing over 20 percent of alcohol by weight: other (duty-free).
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3302.10.10 | Not containing alcohol | Free |
| 3302.10.20 | Containing not over 20 percent of alcohol by weight | Free |
| 3302.10.40 | Containing over 20 percent but not over 50 percent of alcohol by weight | 8.4¢/kg + 1.9% |
| 3302.10.50 | Containing over 50 percent of alcohol by weight | 17¢/kg + 1.9% |
| 3302.10.90 | Containing over 20 percent of alcohol by weight: other | Free |