Analysis
Heading 3501 of the Harmonized Tariff Schedule covers casein, caseinates and other casein derivatives; casein glues. It divides into 2 six-digit subheadings and 4 eight-digit tariff lines, with 4 ten-digit statistical suffixes below them.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 6%. The median line pays 3%.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 6%, applies to 3501.90.20 (other: casein glues).
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.
The largest subheadings are 3501.10 (casein, 2 lines) and 3501.90 (other, 2 lines).
Its median rate of 3% sits at the 71st percentile of the headings in chapter 35.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3501.10.10 | Milk protein concentrate | 0.37¢/kg |
| 3501.10.50 | Casein: other | Free |
| 3501.90.20 | Other: casein glues | 6% |
| 3501.90.60 | Other: other | 0.37¢/kg |