Duty Rates
General (Column 1 - MFN)
10%
This is an ad valorem duty, meaning the import duty is calculated as a percentage (10%) of the declared value of the imported goods.
Special Trade Agreement Rates
The following countries and trade agreements qualify for reduced or eliminated tariffs:
Colombia TPA
Korea-U.S. (KORUS) FTA
Oman FTA
Panama TPA
Peru TPA
AGOA Least-Developed Beneficiary
Rate: Free (CO,KR,OM,PA,PE,S)
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
20%
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 2106.90.92.00 Covers
This is a statistical breakout under the residual food preparations heading 2106 for certain sugar-containing preparations described in additional U.S. note 7 to Chapter 17. It applies to eligible goods entered under the terms of that note, which governs a tariff-rate quota for products with high sugar content. Classification here depends on both the product composition and entry under the note's provisions.
Notes for Importers
This line is tied to the Chapter 17 sugar-containing-products quota, so entry here requires meeting the additional U.S. note 7 conditions, not just the product description. If the note's quantitative limits are not available or the goods do not qualify, the preparation is entered under the companion out-of-quota provision instead. Correct use hinges on the sugar content thresholds set in the chapter notes.
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 | 2106.90.92.00 |
| Description | Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions |
| Chapter | 21 - Prepared Foodstuffs |
| General Duty Rate | 10% |
| Rate Type | Ad Valorem |
| Special Rates | Free (CO,KR,OM,PA,PE,S) |
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
- 2106.90.22.00 — Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Frequently Asked Questions
What determines whether goods qualify for this line?
The preparation must meet the composition described in additional U.S. note 7 to Chapter 17 and be entered pursuant to the terms of that note, which administers a tariff-rate quota.
What happens if the quota conditions are not met?
Goods that do not qualify under the note are classified under the corresponding out-of-quota subheading rather than this in-quota statistical line.
Why is a Chapter 17 note used for a Chapter 21 product?
Heading 2106 sugar preparations are cross-referenced to the Chapter 17 sugar notes because those notes define the sugar-content criteria and quota that govern these products.
What is the HTS code 2106.90.92.00 used for?
HTS code 2106.90.92.00 is the harmonized tariff schedule code for Described in additional U.S. note 7 to chapter 17 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 2106.90.92.00?
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 2106.90.92.00?
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 2106.90.92.00?
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 2106.90.92.00 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.