0404.10

Analysis

Subheading 0404.10 covers whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, within heading 0404. 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 8 US tariff lines below it are national.

None of its 8 lines is duty-free at the general rate. Rates run from 8.5% to 13% with a median of 13%, so the line you choose sets the duty.

The US splits it as follows: 0404.10.05 for whey protein concentrates (8.5%), 0404.10.08 for described in general note 15 of the tariff schedule and entered… (13%), 0404.10.11 for described in additional U.S. note 10 to this chapter and entered… (13%), 0404.10.15 for other: other ($1.035/kg + 8.5%), 0404.10.20 for other: fluid (0.34¢/liter), 0404.10.48 for described in general note 15 of the tariff schedule and entered… (3.3¢/kg), 0404.10.50 for described in additional U.S. note 12 to this chapter and entered… (3.3¢/kg) and 0404.10.90 for dried: other (87.6¢/kg).

5 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.