Analysis
HTS 0404.90.10 covers milk protein concentrates under heading 0404 (whey, whether or not concentrated or containing added sugar or other sweetening matter…).
The general rate is 0.37¢/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 GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 0.37¢/kg. 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 other lines in the same group are 0404.90.28 (described in general note 15 of the tariff schedule and…, 14.5%), 0404.90.30 (described in additional U.S. note 10 to this chapter and…, 14.5%), 0404.90.50 (dairy products described in additional U.S. note 1 to…, $1.189/kg + 8.5%) and 0404.90.70 (other: other, 8.5%).
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |