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HTS tariff line · chapter 35

3505.10.00

Dextrins and other modified starches

Analysis

HTS 3505.10.00 covers dextrins and other modified starches under heading 3505 (dextrins and other modified starches (for example, pregelatinized or esterified…). US Customs collects import statistics for it under 5 ten-digit suffixes, reported in kilograms.

The general rate is 0.7¢/kg, 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 0.7¢/kg. 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 line in the same group is 3505.20.00 (dextrins and other modified starches (for example…, 2.1¢/kg + 2.9%).

The ten-digit suffixes separate derived from potato starch, derived from corn and derived from potato starch. The duty is the same across them; the suffix matters for statistics, licensing and some quotas, and an entry needs all ten digits.

Statistical suffixes

CodeDescriptionUnitsNAICS
3505.10.00.15Derived from potato starchkg311221
3505.10.00.20Otherkg311221
3505.10.00.40Derived from corn (maize) starchkg311221
3505.10.00.45Derived from potato starchkg311221
3505.10.00.92Otherkg311221

Neighbouring lines

LineDescriptionGeneral rate
3505.20.00Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches: glues2.1¢/kg + 2.9%