1901.20.20.00 - Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | 10% |
| Special Rate of Duty | Free (CO,KR,OM,PA,PE,S)
CO
🇨🇴
KR
🇰🇷
OM
🇴🇲
PA
🇵🇦
PE
🇵🇪
S
🇨🇦
🇲🇽
|
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers specific food preparations, namely mixes and doughs for bakers' wares, that contain over 25 percent by weight of butterfat and are not packaged for retail sale. These preparations are further defined by additional U.S. note 7 to chapter 17, indicating they must meet certain sugar content criteria (over 65 percent by dry weight) and be entered in accordance with those provisions. Essentially, this category captures certain high-fat, non-retail bakery mixes and doughs that meet stringent sugar content requirements.
The distinction from its sibling category, 1901.20.25.00 ("Other"), lies in the specific sugar content requirement mandated by additional U.S. note 2 to chapter 17. While both fall under "Other" at their respective parent levels, this particular classification narrowly defines the acceptable products based on the precise percentage of dry weight sugar. This granular level of detail ensures accurate tariff application for products that may otherwise appear similar.
As this classification represents a leaf node in the HTS, there are no further subcategories to introduce. Therefore, the focus remains on the precise definition of the goods covered. Importers should carefully verify the butterfat content, non-retail packaging, and the critical sugar percentage stipulated in additional U.S. note 2 to chapter 17 to ensure correct classification under 1901.20.20.00.