HTS tariff line · chapter 04
0405.90.10
Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions
Analysis
HTS 0405.90.10 covers described in additional U.S. note 14 to this chapter and entered pursuant to its provisions under heading 0405 (butter and other fats and oils derived from milk; dairy spreads). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms and kg cmsc.
Goods that qualify under GSP, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 others can enter duty-free instead of paying 10%. 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.
For statistics it divides in two: 0405.90.10.20 for anhydrous milk fat and 0405.90.10.40 for other. Both pay the same duty; the suffix records which kind was imported.
The general duty rate is 10% of the customs value, which is in the middle of the rates in chapter 04 (41st percentile of 126 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 0405.90.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 0405.90.20 | Other: other | $1.865/kg + 8.5% |