Duty Rates
General (Column 1 - MFN)
15.4¢/kg
This is a compound duty combining both a specific duty (per unit) and an ad valorem duty (percentage of value).
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
31¢/kg
Column 2 rates are substantially higher than Column 1 rates and are rarely applied in modern international trade due to most-favored-nation agreements.
What HTS 2106.90.22.00 Covers
Butter substitute food preparations with high butterfat content, entered under general note 15 of the tariff schedule, which covers certain exempt entries such as noncommercial shipments and other special situations outside the tariff-rate quota system. The underlying product is a dairy-based butter substitute classified in the food preparations heading 2106. The note 15 status relates to how the goods are entered, not what they are.
Notes for Importers
General note 15 lines exist across many dairy-related provisions and apply only to narrow entry situations, such as personal-use quantities or government entries. Commercial shipments of the same butter substitute normally enter under the in-quota or over-quota lines that follow this one in the schedule. Confirm butterfat content carefully, since it drives which 2106.90 dairy line applies.
Product Category
Prepared Foodstuffs
This chapter includes prepared and preserved meat, fish, vegetables, fruit, and other processed food products ready for consumption.
Classification Details
| Field | Value |
|---|
| HTS Code | 2106.90.22.00 |
| Description | Described in general note 15 of the tariff schedule and entered pursuant to its provisions |
| Chapter | 21 - Prepared Foodstuffs |
| General Duty Rate | 15.4¢/kg |
| Rate Type | Compound |
| Special Rates | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
Related HTS Codes
Other tariff codes under the same heading:
- 2106.10.00.00 — Protein concentrates and textured protein substances
- 2106.90.03.00 — Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 2106.90.06.00 — Described in additional U.S. note 10 to chapter 4 and entered pursuant to its provisions
- 2106.90.09.00 — Other
- 2106.90.12.00 — Containing not over 20 percent of alcohol by weight
- 2106.90.15.00 — Containing over 20 percent but not over 50 percent of alcohol by weight
- 2106.90.18.00 — Containing over 50 percent of alcohol by weight
- 2106.90.24.00 — Described in additional U.S. note 14 to chapter 4 and entered pursuant to its provisions
Frequently Asked Questions
When can I use a general note 15 line?
Only for entries that qualify under general note 15, which covers limited situations like noncommercial personal-use shipments and certain government imports. Ordinary commercial shipments do not qualify and must use the quota lines instead.
What kind of product is classified in this area of 2106?
Dairy-based butter substitutes and similar high butterfat food preparations that do not qualify as butter itself under chapter 4. Actual butter is classified in heading 0405.
What happens if my commercial shipment does not fit note 15?
It enters under the related in-quota provision if quota is available and licensing requirements are met, or under the over-quota provision otherwise.
What is the HTS code 2106.90.22.00 used for?
HTS code 2106.90.22.00 is the harmonized tariff schedule code for Described in general note 15 of the tariff schedule and entered pursuant to its provisions. This code is used to classify and identify this product type for customs clearance, duty calculation, and trade statistics.
What is the Column 2 rate for HTS 2106.90.22.00?
The Column 2 rate is the tariff duty rate applicable to goods from countries that do not have normal trade relations with the United States. This rate is typically higher than Column 1 (Most Favored Nation) rates and is rarely used in modern trade due to most-favored-nation agreements.
Do I need a customs broker to import goods classified under HTS 2106.90.22.00?
While not always required, using a licensed customs broker is highly recommended for most imports. A customs broker can help ensure proper HTS classification, prepare customs documentation, pay duties correctly, and avoid delays or penalties. Your broker should be familiar with Prepared Foodstuffs products.
Which countries receive special tariff rates for HTS 2106.90.22.00?
Multiple free trade agreements and trade preference programs provide reduced or free tariffs for eligible HTS classifications. Common programs include USMCA (Canada, Mexico), various bilateral FTAs (Korea, Australia, Singapore), GSP for developing countries, and AGOA for eligible African nations. Check the special rates section on this page.
How does HTS code 2106.90.22.00 affect my import costs?
The HTS code determines the applicable duty rate (either free or a percentage/specific amount), whether your product qualifies for trade agreement benefits, any quota restrictions, and special documentation requirements. Proper classification directly impacts your import expenses, so verify the correct code with your supplier or a customs professional.