Analysis
HTS 0404.10.05 covers whey protein concentrates under heading 0404 (whey, whether or not concentrated or containing added sugar or other sweetening matter…).
Rates on the nearby lines range from 13% to 13%. The costliest confusion would be with 0404.10.11 (described in additional U.S. note 10 to this chapter and entered…) at 13%, a difference of 4.5 points on the customs value.
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 8.5%. 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 8.5% of the customs value, which is at the low end of the rates in chapter 04 (17th percentile of 126 lines with an ad valorem rate). On a shipment valued at $10,000 that is $850 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 20%, 2.4 times the general rate.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0404.10.08 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 13% |
| 0404.10.11 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 13% |
| 0404.10.15 | Other: other | $1.035/kg + 8.5% |
| 0404.10.20 | Other: fluid | 0.34¢/liter |
| 0404.10.48 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.3¢/kg |
| 0404.10.50 | Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions | 3.3¢/kg |
| 0404.10.90 | Dried: other | 87.6¢/kg |