Harmonized Tariff Schedule of the United States · HTS code · HS 2106.90

2106.90.92

2106.90.92: Other food preparations: Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions

Other food preparations

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 2106 Food preparations not elsewhere specified or included:
  2. 2106.90 Other:
  3. Other:
  4. Other:
  5. Other:
  6. Other:
  7. Articles containing over 65 percent by dry weight of sugar described in additional U.S. note 2 to chapter 17:
  8. 2106.90.92 Described in additional U.S. note 7 to chapter 17 and entered pursuant to its provisions

What you pay

Importing into USA

Customs duty 10% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—10%
US–Colombia TPA COColombiaFree
US–Korea FTA KRSouth KoreaFree
US–Oman FTA OMOmanFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
Column 2Cuba, North Korea, Russia, Belarus20%

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Same subheading in other tariffs

2106.90 Food preparations not elsewhere specified or included: other

UK 8% – 16% Third-country duty 32 tariff lines · average 9.7% · 9× specific or compound duty EU 12.8% Third-country duty 7 tariff lines · 6× specific or compound duty Türkiye 9% – 58.5% Third-country duty 10 tariff lines · average 31.4% · 1× specific or compound duty Canada Free – 10.5% Third-country duty 35 tariff lines · average 5.8% · 5× specific or compound duty Mexico 10% – 156% Third-country duty 13 tariff lines · average 26.9% · 2× specific or compound duty Brazil 12.6% – 16.2% Third-country duty 8 tariff lines · average 14.2% Argentina 12.6% – 18% Third-country duty 20 tariff lines · average 15.4% Peru Free – 6% Third-country duty 15 tariff lines · average 1.2% New Zealand Free – 5% Third-country duty 38 tariff lines · average 2% · 6× specific or compound duty Japan Free – 28% Third-country duty 43 tariff lines · average 17.4% · 15× specific or compound duty Taiwan 1% – 35% Third-country duty 22 tariff lines · average 17.2% · 1× specific or compound duty GCC Free – 5% Third-country duty 33 tariff lines · average 4.8% Switzerland specific or compound duty Third-country duty 29 tariff lines Norway Free – 19% Third-country duty 12 tariff lines · average 10.3% · 6× specific or compound duty North Macedonia 20% Third-country duty 7 tariff lines Nigeria 5% – 20% Third-country duty 8 tariff lines · average 15.6%

USA lines: 2106.90

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N364947 U.S. CBP 7 October 2026 · 2106.90.99.91

    The Tariff Classification of Imitation Meat Products from the United Kingdom

  • N364551 U.S. CBP 17 September 2026 · 2106.90.99.92

    The tariff classification of cooked eggs from South Korea

  • N364552 U.S. CBP 17 September 2026 · 2106.90.99.92

    The tariff classification of cooked quail eggs from South Korea

  • N364553 U.S. CBP 17 September 2026 · 2106.90.99.92

    The tariff classification of cooked quail eggs from South Korea

  • 600015459 HMRC 6 October 2026 – 5 October 2029 · 2106 90 92 85

    Brewed blood orange flavour preparation. This is a base ingredient for use in the further manufacturing of carbonated non-alcoholic beverages. Ingredients include blood orange concentrate, natural flavouring, citric acid, sodium benzoate, potassium sorbate, sodium metabisulphite and ascorbic acid.…

  • 600015460 HMRC 6 October 2026 – 5 October 2029 · 2106 90 92 85

    Brewed lemonade flavour preparation. This is a base ingredient for use in the further manufacturing of carbonated non-alcoholic beverages. Ingredients include lemonade concentrate, flavouring, citric acid, sodium benzoate, potassium sorbate, sodium metabisulphite and ascorbic acid. Not suitable…

  • 600016336 HMRC 25 September 2026 – 24 September 2029 · 2106 90 98 69

    A honey and ginger beverage preparation, in powder form. The sachet can be used with hot or cold water. The product is packaged in 18g sachets. The sachets are available in cartons of 10 or 20. Ingredients: Cane sugar, ginger extract, honey.

  • 600016161 HMRC 23 September 2026 – 22 September 2029 · 2106 90 98 49

    Liquid concentrated Omija (Schisandra chinensis) extract with xylose sugar for the manufacture of beverages. Ingredients: Omija (Schisandra chinensis) extract and xylose sugar. Packaged in bulk, 20-litre food-grade tubs.

471 rulings in total for this code

Legal notes

Additional notes

1. For the purposes of subheadings 21061020 and 21069092, the term ‘starch’ also covers starch breakdown products.

2. For the purposes of subheading 21069020, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol.

3. For the purposes of subheading 21069030, the term ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.

4. For products of subheadings 21069030 and 21069059, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Commission Implementing Regulation (EU) No 974/2014).

5. Other food preparations presented in measured doses, such as capsules, tablets, pastilles and pills, and which are intended for use as food supplements are to be classified under heading 2106, unless elsewhere specified or included.

6. Preparations with a basis of coffee, tea or maté or extracts, essences or concentrates thereof, with a sugar content of 97 % or more by weight, calculated on the dry matter, are excluded from classification under heading 2101 and are, in principle, to be classified in Chapter 17. The character of such products is no longer deemed to be determined by the coffee, tea or maté or extracts, essences or concentrates thereof.

Chapter notes: Chapter 21 →

In the Harmonized Tariff Schedule of the United States, 2106.90.92 is one of 42 lines under subheading 2106.90, food preparations not elsewhere specified or included: other.

The general duty is 10%, and quantities are declared in kg.

For the same subheading, the UK duty is 8%–16%, the EU duty is 12.8%, the Türkiye duty is 9%–58.5%, the Canada duty is 0%–10.5%, the Mexico duty is 10%–156%, the Brazil duty is 12.6%–16.2%, the Argentina duty is 12.6%–18%, the Peru duty is 0%–6%, the New Zealand duty is 0%–5%, the Japan duty is 0%–28%, the Taiwan duty is 1%–35%, the GCC duty is 0%–5%, the Norway duty is 0%–19%, the North Macedonia duty is 20% and the Nigeria duty is 5%–20%.

The United States imported goods of subheading 2106.90 worth US$7bn in 2024; the largest supplier was Singapore.

Questions and answers

What is the USA import duty for HTS code 2106.90.92?

The general duty in the Harmonized Tariff Schedule of the United States is 10%; the supplementary unit is kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 2106.90.92 under US trade agreements?

Yes. The Special column reads “Free (CO, KR, OM, PA, PE,S)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 2106.90 as a whole, the largest supplier in 2024 was Singapore (US$2.7bn), followed by Canada.

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Typical products

Everyday names, not part of the legal text.