Analysis
Subheading 0404.90 covers other, 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 5 US tariff lines below it are national.
None of its 5 lines is duty-free at the general rate. Rates run from 8.5% to 14.5% with a median of 14.5%, so the line you choose sets the duty.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.5%, applies to 0404.90.28 (described in general note 15 of the tariff…) and 0404.90.30 (described in additional U.S. note 10 to this…).
The US splits it as follows: 0404.90.10 for milk protein concentrates (0.37¢/kg), 0404.90.28 for described in general note 15 of the tariff schedule and entered… (14.5%), 0404.90.30 for described in additional U.S. note 10 to this chapter and entered… (14.5%), 0404.90.50 for dairy products described in additional U.S. note 1 to chapter 4: other ($1.189/kg + 8.5%) and 0404.90.70 for other: other (8.5%).
2 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0404.90.10 | Milk protein concentrates | 0.37¢/kg |
| 0404.90.28 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 14.5% |
| 0404.90.30 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 14.5% |
| 0404.90.50 | Dairy products described in additional U.S. note 1 to chapter 4: other | $1.189/kg + 8.5% |
| 0404.90.70 | Other: other | 8.5% |