HS 190120 Mixes and doughs for the preparation of bakers' wares of heading 1905

Import duty rates for HS code 190120 can vary significantly based on the country of origin and specific trade agreements. For example, under the US Harmonized Tariff Schedule (HTS), the Most Favored Nation (MFN) rate is 6.00% ad valorem. However, preferential rates exist under various Free Trade Agreements (FTAs). For instance, goods originating from countries like Chile (CL) or South Korea (KR) may be eligible for duty-free entry (Free) under their respective FTAs. It is crucial to consult the specific tariff schedule of the importing country and verify the country of origin to determine the applicable duty rate and any potential preferential treatment. The provided sample rates (e.g., 7.60% + EA, 42.3¢/kg + 8.5%) indicate that some duties may be a combination of ad valorem (based on value) and specific (based on quantity) duties, often with additional taxes or fees like the 'Extra' (EA) component.

When a duty rate is expressed as a combination, such as '42.3¢/kg + 8.5% ad valorem', the total duty is the sum of the specific duty calculated on the weight and the ad valorem duty calculated on the value of the imported goods. For example, if 100 kg of a product classified under HS 190120 with a value of $500 is imported, and the duty rate is 42.3¢/kg + 8.5% ad valorem:

Specific duty: 100 kg * $0.423/kg = $42.30 Ad valorem duty: 8.5% of $500 = $42.50 Total duty: $42.30 + $42.50 = $84.80

This calculation requires accurate weight and value declarations for the imported goods.

HS code 190120 covers 'Mixes and doughs for the preparation of bakers' wares of heading 1905'. The primary classification criteria are that the product must be a mixture or dough intended for use in making baked goods that would fall under heading 1905 (e.g., bread, cakes, biscuits, waffles). Key considerations include the composition (e.g., presence of flour, leavening agents, sugar, fats) and its intended use. Products that are already baked or are finished bakers' wares themselves would not be classified here. The Explanatory Notes to the Harmonized System provide further guidance on the types of preparations covered, distinguishing them from simple flour or starch mixtures.

Several trade agreements can significantly impact duty rates for HS code 190120. For instance, agreements like the US-Korea Free Trade Agreement (KORUS FTA), the US-Chile Free Trade Agreement, and the EU's Economic Partnership Agreements (EPAs) often provide for reduced or zero duty rates for originating goods. To claim preferential treatment under these agreements, importers and customs brokers typically need to provide a 'Proof of Origin' document. This can be a Certificate of Origin issued by the exporting country's authorities or a declaration of origin made by the exporter on the commercial invoice or other shipping document, provided it meets the specific requirements of the relevant trade agreement. The exact requirements and format of the proof of origin can vary by agreement, so consulting the specific text of the FTA and the importing country's customs regulations is essential.

While a commercial invoice, packing list, and bill of lading are standard import documents, additional documentation may be required for HS code 190120 depending on the importing country's regulations and the nature of the product. For instance, some countries may require a Certificate of Origin to verify the origin of the goods for tariff purposes, especially if preferential duty rates are being claimed. Food safety certifications or import permits might be necessary if the 'mixes and doughs' contain specific ingredients or are subject to food import regulations. It is advisable for importers and customs brokers to consult the specific import requirements of the destination country's customs authority and any relevant food safety agencies to ensure all necessary documentation is in order prior to shipment.