Analysis
Subheading 0403.90 covers other, within heading 0403. 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 20 US tariff lines below it are national.
None of its 20 lines is duty-free at the general rate. Rates run from 17% to 20% with a median of 20%, so the line you choose sets the duty.
17 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 20 lines start with 0403.90.02 (described in general note 15 of the tariff…), 0403.90.04 (described in additional U.S. note 5 to this…), 0403.90.16 (sour cream: other) and 0403.90.20 (fluid: buttermilk); the full list is in the table below.
By Census's concordance, most of its statistical lines are made by Fluid Milk Manufacturing (311511) and 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 |
|---|---|---|
| 0403.90.02 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.2¢/liter |
| 0403.90.04 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 3.2¢/liter |
| 0403.90.16 | Sour cream: other | 77.2¢/liter |
| 0403.90.20 | Fluid: buttermilk | 0.34¢/liter |
| 0403.90.37 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.3¢/kg |
| 0403.90.41 | Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions | 3.3¢/kg |
| 0403.90.45 | Containing not over 6 percent by weight of butterfat: other | 87.6¢/kg |
| 0403.90.47 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.8¢/kg |
| 0403.90.51 | Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions | 6.8¢/kg |
| 0403.90.55 | Containing over 6 percent but not over 35 percent by weight of butterfat: other | $1.092/kg |
| 0403.90.57 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 13.7¢/kg |
| 0403.90.61 | Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions | 13.7¢/kg |
| 0403.90.65 | Other: other | $1.556/kg |
| 0403.90.72 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12.3¢/kg |
| 0403.90.74 | Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions | 12.3¢/kg |
| 0403.90.78 | Sour cream containing over 45 percent by weight of butterfat: other | $1.646/kg |
| 0403.90.85 | Fermented milk other than dried fermented milk or other than dried milk with added lactic ferments | 17% |
| 0403.90.87 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% |
| 0403.90.90 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 20% |
| 0403.90.95 | Other: other | $1.034/kg + 17% |