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VOL. I · WASHINGTON TARIFF DECISION ASSISTANT · April 26, 2026
§ HTS 1901.10.21.00 · US import duty

Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions

HTS 1901.10.21.00 covers Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions, classified under HS chapter 19. The MFN (general column) base duty is 17.5%. 4 active Chapter 99 overlays apply: 9903.19.19 (other +0%); 9903.88.15 (section301 +7.5%); 9904.19.01 (other +0%); 9904.19.10 (other +5%). Imports from China typically incur the Section 301 / IEEPA additional duties listed above; imports from Vietnam, Mexico, India and other origins generally pay only the MFN base unless an origin-specific overlay applies. Antidumping (AD) and countervailing duty (CVD) cases are NOT evaluated on this page — check ADCVD orders separately. Source: USITC HTS release 2026HTSRev6. CBP determines the binding classification and duty at entry.

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: · Preparations suitable for infants or young children, put up for retail sale: · Described in general note 15 of the tariff schedule and entered pursuant to its provisions · Other · Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
HTS CODE
1901.10.21.00
General (MFN)17.5%
SpecialFree (A+,AU,BH…
Other (Column 2)35%
§99 overlays4

Base tariff columnsBase tariff columns

Column rates from the USITC HTS export. The column that applies depends on origin and trade-program eligibility.

General (MFN)17.5%
SpecialFree (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Other (Column 2)35%
Unitskg

Official source: USITC Harmonized Tariff Schedule. Duty at entry is determined by US Customs and Border Protection (CBP). AD/CVD and product-specific exclusions are not evaluated by default.

Chapter 99 overlaysChapter 99 overlays

  • 9903.19.19 other +0% active
    Provided for in subheading 1901.10.16, 1901.10.26, 1901.10.36 or 1901.10.44
  • 9903.88.15 section301 +7.5% active
    Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
  • 9904.19.01 other +0% active
    Valued less than 65¢/kg
  • 9904.19.10 other +5% active
    If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture

§ DUTY BREAKDOWNDuty breakdown

Duty ledger below is calculated on a $10,000 customs value. Fees, AD/CVD, and exclusions are not included here.

China (CN)
Total 30% · $3,000.00
Duty breakdown Rate Amount Source
Base dutyBase 17.5% $1,750.00 HTS General rate
Chapter 99 otherChapter 99 0% $0.00 9903.19.192022-07-20
Chapter 99 section301Chapter 99 7.5% $750.00 9903.88.15
Chapter 99 otherChapter 99 0% $0.00 9904.19.01
Chapter 99 otherChapter 99 5% $500.00 9904.19.10
Status: exact Methodology: tariff-ledger-v1 Data: d4c9e6f79bac8e84

§ CLASSIFICATION WATCH-OUTSClassification watch-outs

These sibling HTS entries share the same parent but differ in duty rate or Chapter 99 coverage. They are review prompts, not classification recommendations.

  • Other
    Base rate: $1.035/kg + 14.9% Chapter 99: 6 Base rate differs from selected HTSChapter 99 coverage differs

§ ORIGIN COMPARISONAlternative origin comparison

This compares tariff-only outcomes for the same HTS across origin countries. Freight, AD/CVD, exclusions, broker fees, and relocation cost are not included.

China → Vietnam
$750.00 tariff-only saving
Origin Total rate Duty @ $10,000 Delta vs baseline
China (CN) 30% $3,000.00
Vietnam (VN) 22.5% $2,250.00 -$750.00
Mexico (MX) 22.5% $2,250.00 -$750.00
India (IN) 22.5% $2,250.00 -$750.00
South Korea (KR) 22.5% $2,250.00 -$750.00

Sample duty by originSample duty by origin

Illustrative calculation at USD 10,000 customs value, standard (non-preferential) claim. Chapter 99 additional duties applied where status is active.

Origin Base rate Chapter 99 Total rate Duty (USD)
China (CN) 17.5% 12.5% 30% $3,000.00
Vietnam (VN) 17.5% 5% 22.5% $2,250.00
Mexico (MX) 17.5% 5% 22.5% $2,250.00
India (IN) 17.5% 5% 22.5% $2,250.00
South Korea (KR) 17.5% 5% 22.5% $2,250.00

§ RELATED ENTRIESRelated HS codes in the same chapter

Adjacent lines under the same HTS chapter. Pick the most specific match for your product.

§ FAQFrequently asked questions

What is the US import duty for HTS 1901.10.21.00?
HTS 1901.10.21.00 (Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions) has a general (MFN) column rate of 17.5%, plus 4 active Chapter 99 overlay(s) that may apply depending on origin (for example, Section 301 or IEEPA actions). Final duty is determined by CBP at entry.
Which Chapter 99 rules are currently linked to HTS 1901.10.21.00?
The following rules are attached in our snapshot: 9903.19.19 (other), 9903.88.15 (section301), 9904.19.01 (other), 9904.19.10 (other) — other / section301. Each rule has its own country scope and effective dates — check the rule detail on this page for the additional rate and status before applying it to your shipment.
Why is HTS 1901.10.21.00 a 10-digit statistical suffix?
The 10-digit format is used for CBP entry reporting to track quantity / form; actual column rates are typically set at the 6- or 8-digit parent subheading, and this page inherits those rates. Use the Chapter breadcrumb above to see sibling tariff lines within the same chapter. This page is marked noindex because the duty-relevant signal lives at the parent level.
Is this the binding duty determination?
No. This page is a reference built on USITC + Federal Register open data. The binding classification and duty amount is determined by CBP at entry. AD/CVD and product-specific exclusions require separate review.