What are Column 1 and Column 2 duty rates?
The HTS lists three rate columns: Column 1 General (normal trade relations), Column 1 Special (trade agreements and programs) and Column 2 (countries without normal trade relations).
Column 1 General is the rate most imports pay; it is the US most-favoured-nation (normal trade relations) rate. Column 1 Special lists lower or free rates with a code in brackets for each program or agreement, for example S for USMCA, AU for the US-Australia agreement or KR for the US-Korea agreement. The goods must meet that agreement's origin rules to use the rate.
Column 2 applies to a short list of countries without normal trade relations (Cuba and North Korea, and since 2022 Russia and Belarus). Column 2 rates are the original 1930-era statutory rates and are usually far higher than Column 1 General.
Additional duties such as Section 301 or Section 232 are not in these columns; they come from Chapter 99 and are added on top.
Sources
Related terms
- HTS codeA 10-digit number from the Harmonized Tariff Schedule of the United States (HTSUS) that classifies an imported product and decides its duty rate.
- Ad valorem dutyA duty charged as a percentage of the goods' customs value, such as 3.4%.
- Chapter 99 (HTS)The part of the tariff schedule that holds temporary and additional duties, such as Section 301 and Section 232, as their own 9903 headings.