Question 27
Domain 4: Duty Calculations, Fees, and Trade ProgramsWhat is the general rate of duty for barley seeds?
Correct answer: B
Explanation
Barley seeds are classified in the tariff schedule with a specific duty rate of “0.15 cents/kilogram.” Under HTSUS duty rules, a specific rate is assessed by weight, so the duty is charged per kilogram rather than as a percentage of value.
Why each option is right or wrong
A. 0.10 cents/kilogram
The tariff rate is 0.15 cents per kilogram, not 0.10 cents per kilogram.
B. 0.15 cents/kilogram
Barley seeds fall under the HTSUS provision for seeds of barley, which carries a specific duty rate of 0.15 cents per kilogram rather than an ad valorem percentage. Under the HTSUS, specific duties are assessed on the stated unit of quantity, so the charge is calculated by weight at $0.0015/kg for the entered quantity.
C. 0.25 cents/kilogram
The correct specific duty is 0.15 cents per kilogram, not 0.25 cents per kilogram.
D. 0.20 cents/kilogram
The listed general duty rate is 0.15 cents per kilogram, not 0.20 cents per kilogram.