1901.90.67.00 - Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | 10% |
| Special Rate of Duty (Column 1 - Special) | Free (CO,KR,OM,PA,PE,S)
CO
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KR
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OM
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PA
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PE
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S
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|
| Column 2 Rate of Duty | 20% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification covers specific food preparations derived from malt extract, flour, groats, meal, or starch, as well as certain food preparations of milk products. Crucially, these products must not contain cocoa or contain less than 40 percent by weight of cocoa (calculated on a totally defatted basis), and they must not be elsewhere specified or included in other headings. Additionally, this category specifically includes items containing over 65 percent by dry weight of sugar and that are entered pursuant to additional U.S. note 7 to chapter 17, indicating a particular regulatory or preferential treatment based on sugar content and origin.
The distinguishing feature of this subcategory, 1901.90.67.00, lies in its precise sugar content and its entry under specific U.S. tariff provisions. While its sibling category, 1901.90.68.00, is for "Other" articles that might fall under the broader "Other" designations of the preceding levels, this node is for preparations that meet the stringent sugar threshold and specific entry requirements outlined in additional U.S. note 7 to chapter 17. This note often relates to goods originating from specific countries or under particular trade agreements where sugar content plays a key role in determining duty rates or preferential treatment.
As this is a leaf node in the HTS classification structure, there are no further subcategories. Therefore, classification into this code hinges entirely on meeting the defined criteria: being a food preparation of the specified ingredients, not containing significant amounts of cocoa, not being elsewhere classified, and importantly, containing over 65 percent by dry weight of sugar, with specific adherence to the provisions of additional U.S. note 7 to chapter 17 for importation. Practical examples might include certain sugar-based confectionery items or prepared desserts where malt extract or flour is a primary component alongside a high sugar concentration.