Analysis
Subheading 0402.99 covers other, 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.
None of its 9 lines is duty-free at the general rate. Rates run from 17.5% to 17.5% with a median of 17.5%, so the line you choose sets the duty.
7 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 0402.99.03 (in airtight containers), 0402.99.06 (described in general note 15 of the tariff…), 0402.99.10 (in airtight containers) and 0402.99.30 (described in additional U.S. note 11 to this…); 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 |
|---|---|---|
| 0402.99.03 | In airtight containers | 3.9¢/kg |
| 0402.99.06 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions: other | 3.3¢/kg |
| 0402.99.10 | In airtight containers | 3.9¢/kg |
| 0402.99.30 | Described in additional U.S. note 11 to this chapter and entered pursuant to its provisions: other | 3.3¢/kg |
| 0402.99.45 | In airtight containers | 49.6¢/kg |
| 0402.99.55 | Other: other | 49.6¢/kg |
| 0402.99.68 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 17.5% |
| 0402.99.70 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 17.5% |
| 0402.99.90 | Other: other | 46.3¢/kg + 14.9% |