HTS tariff line · chapter 04
0403.90.55
Containing over 6 percent but not over 35 percent by weight of butterfat: other
Analysis
HTS 0403.90.55 covers containing over 6 percent but not over 35 percent by weight of butterfat: other under heading 0403 (yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk…).
This line's footnotes point to 2 additional provisions in Chapter 99: 9904.04.31 (Chapter 99 provision); 9904.04.39 (Chapter 99 provision). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The general rate is $1.092/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 the Bahrain FTA, the Chile FTA, the Colombia TPA, the Jordan FTA, KORUS, and 6 others can enter duty-free instead of paying $1.092/kg. GSP does not cover it, so the saving depends on a free-trade agreement and its rules of origin, not on the exporter's development status. Reduced but not zero rates apply under some agreements: See 9822.04.20 for AU; See 9823.06.01-9823.06.09 for S+.
Neighbouring 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 |
| 0403.90.57 | 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% |
Chapter 99 provisions in the footnotes
- 9904.04.31 Chapter 99 provision
Valued less than 15¢/kg
- 9904.04.39 Chapter 99 provision
If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture