Analysis
HTS 0404.90.70 covers other: other under heading 0404 (whey, whether or not concentrated or containing added sugar or other sweetening matter…).
Neighbouring lines carry rates from 14.5% to 14.5%, so the exact line matters. The widest gap is with 0404.90.30 (described in additional U.S. note 10 to this chapter and entered…), at 14.5%: a product that belongs there but is entered here, or the reverse, changes the duty by 6 percentage points.
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.
Neighbouring 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% |