Analysis
Subheading 0402.21 covers not containing added sugar or other sweetening matter, within heading 0402. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 9 US tariff lines below it are national.
9 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
Its 9 lines start with 0402.21.02 (described in general note 15 of the tariff…), 0402.21.05 (described in additional U.S. note 7 to this…), 0402.21.25 (of a fat content, by weight, not exceeding 3…) and 0402.21.27 (described in general note 15 of the tariff…); the full list is in the table below.
By Census's concordance, most of its statistical lines are made by Dry, Condensed, and Evaporated Dairy Product Manufacturing (311514). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0402.21.02 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.3¢/kg |
| 0402.21.05 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions | 3.3¢/kg |
| 0402.21.25 | Of a fat content, by weight, not exceeding 3 percent: other | 86.5¢/kg |
| 0402.21.27 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.8¢/kg |
| 0402.21.30 | Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions | 6.8¢/kg |
| 0402.21.50 | Of a fat content, by weight, exceeding 3 percent but not exceeding 35 percent: other | $1.092/kg |
| 0402.21.73 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 13.7¢/kg |
| 0402.21.75 | Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions | 13.7¢/kg |
| 0402.21.90 | Other: other | $1.556/kg |