Analysis
HTS 0403.20.90 covers yogurt: other under heading 0403 (yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk…).
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 17%. 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.
Within this group the rate runs from 20% to 20%. Compared with 0403.20.10 (described in additional U.S. note 10 to this chapter and entered…), which pays 20%, a misclassification either way moves the duty by 3 percentage points.
The general duty rate is 17% of the customs value, which is above most the rates in chapter 04 (78th percentile of 126 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,700 in duty before any Chapter 99 additions or preference claims.
The other lines in the same group are 0403.20.05 (described in general note 15 of the tariff schedule and…, 20%), 0403.20.10 (described in additional U.S. note 10 to this chapter and…, 20%) and 0403.20.50 (in dry form: other, $1.035/kg + 17%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0403.20.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions. | 20% |
| 0403.20.10 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 20% |
| 0403.20.50 | In dry form: other | $1.035/kg + 17% |