HTS tariff line · chapter 04
0402.10.05
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Analysis
HTS 0402.10.05 covers described in general note 15 of the tariff schedule and entered pursuant to its provisions under heading 0402 (milk and cream, concentrated or containing added sugar or other sweetening matter).
The general rate is 3.3¢/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 3.3¢/kg. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
The other lines in the same group are 0402.10.10 (described in additional U.S. note 7 to this chapter and…, 3.3¢/kg) and 0402.10.50 (in powder, granules or other solid forms, of a fat content…, 86.5¢/kg).
Census statistics map these goods to NAICS 311514 (Dry, Condensed, and Evaporated Dairy Product Manufacturing), an industry of 174 US establishments employing 17,210 people. That is the industry code a US manufacturer of the same product would normally use.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0402.10.10 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions | 3.3¢/kg |
| 0402.10.50 | In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 percent: other | 86.5¢/kg |