HTS tariff line · chapter 04
0403.90.90
Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions
Analysis
HTS 0403.90.90 covers described in additional U.S. note 10 to this chapter and entered pursuant to its provisions 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 20%. 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.
The general duty rate is 20% of the customs value, which is among the highest the rates in chapter 04 (91st percentile of 126 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,000 in duty before any Chapter 99 additions or preference claims.
Neighbouring lines carry rates from 17% to 20%, so the exact line matters. The widest gap is with 0403.90.85 (fermented milk other than dried fermented milk or other than dried…), at 17%: a product that belongs there but is entered here, or the reverse, changes the duty by 3 percentage points.
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 |
| 0403.90.55 | 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% |
| 0403.90.95 | Other: other | $1.034/kg + 17% |