Home Discussion Classification Question 16 Quiz -9 Location of referenced HTS footnote.

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  • Douglas Meadows
    Post count: 25

    Where is the referenced HTS footnote 1 located that tells us this becomes a 100 pct duty rate and not the listed 3.2 pct duty rate?
    16. Question1 point
    What is the RATE OF DUTY for an imported soup preparation that is the product of France as provided for under HTS subheading 2104.10?

    A. 100%
    B. 3.2%
    C. 35%
    D. 2.5%
    E. 20%
    Incorrect. Correct choice is: A
    Explanation: HTS Footnote 1 for 2104.10.0000

    Post count: 58

    2104.10.00 Soups and broths and preparations therefor … general rate of duty is 3.2%
    The old tariff had an end note 1 for the 3.2% rate of duty, but the current tariff has end note 2 which states 2/ See 9903.88.15

    US Notes to Chapter 99
    1. The provisions of this chapter relate to legislation and to executive and administrative actions pursuant to duly constituted authority, under which:
    a. One or more of the provisions in chapters 1 through 98 are temporarily amended or modified; or.
    b. Additional duties or other import restrictions are imposed by, or pursuant to, collateral legislation.

    9903.88.15 Except as provided in headings 9903.88.39, 9903.88.42 or 9903.88.44, 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)
    The duty provided in the applicable subheading + 7.5%

    Therefore, the provision for 100% rate of duty on imported soup preparation that is the product of France was a temporary legislation under which additional duties were imposed by temporary amendment of the relevant chapter provisions. This temporary legislation has since been withdrawn and currently an additional duty of 7.5% is imposed on the same item if imported from China but there is no additional duty currently imposed for import of this item from France.

    The answer to this question has changed because the tariff has been amended. This being a very old question, its answer refers to the tariff in force at that time.

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