1902.11.20.10 - Subject to the Inward Processing Regime (IPR) 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 6.6¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 1902.11.20.10, specifically classifies uncooked pasta that is exclusively composed of pasta ingredients, contains eggs, and is a product originating from a European Union (EU) country, provided it is subject to the Inward Processing Regime (IPR). The Inward Processing Regime allows for goods to be imported into a customs territory for processing and then re-exported, with duties suspended or refunded under specific conditions. Therefore, this classification is applied to EU-origin pasta that undergoes further processing within the importing country before potential re-export.
This category is distinguished from its siblings by the specific customs regime it falls under. Unlike 1902.11.20.20, which relates to the EU reduced export refund under a specific US-EU Pasta agreement, or 1902.11.20.30, which covers all other remaining products at this level, 1902.11.20.10 is exclusively for goods eligible for the Inward Processing Regime. This regime is a crucial factor in its unique classification, differentiating it based on its intended use and customs treatment rather than solely on its physical composition or origin.
As this is a leaf node in the HTS structure, there are no further subcategories. Classification terminates at this point, meaning that any product meeting all the criteria outlined – uncooked, exclusively pasta, containing eggs, EU origin, and subject to IPR – will be assigned this specific HTS code. The focus for classification here is therefore on verifying the product's characteristics against the established criteria and confirming its eligibility for the Inward Processing Regime.