Analysis
Heading 0406 of the Harmonized Tariff Schedule covers cheese and curd. It divides into 5 six-digit subheadings and 154 eight-digit tariff lines, with 156 ten-digit statistical suffixes below them.
The spread of 25 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 25%, applies to 0406.90.28 (described in general note 15 of the tariff…) and 0406.90.31 (described in additional U.S. note 21 to this…).
2 of its 103 lines with a percentage rate are duty-free at the general rate (2%) and 101 are dutiable, from duty-free up to 25%. The median line pays 10%.
51 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.
The largest subheadings are 0406.90 (other cheese, 50 lines), 0406.20 (grated or powdered cheese, of all kinds, 38 lines), 0406.30 (processed (process) cheese, not grated or powdered, 36 lines) and 0406.10 (fresh (unripened or uncured) cheese, including…, 21 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0406.10.02 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 0406.10.04 | Described in additional U.S.note 16 to this chapter and entered pursuant to its provisions | 10% |
| 0406.10.08 | Chongos: other | $1.509/kg |
| 0406.10.12 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 0406.10.14 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions | 10% |
| 0406.10.18 | Blue-mold cheese and cheese and substitutes for cheese containing, or processed from, blue-mold cheese: other | $2.269/kg |
| 0406.10.24 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 10% |
| 0406.10.28 | Cheddar cheese, and cheese and substitutes for cheese containing, or processed from, Cheddar cheese: other | $1.227/kg |
| 0406.10.34 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 10% |
| 0406.10.38 | American-type cheese, including Colby, washed curd and granular cheese (but not including Cheddar cheese), and cheese and substitutes for cheese containing, or processed from, such American-type cheese: other | $1.055/kg |
| 0406.10.44 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 10% |
| 0406.10.48 | Edam and Gouda cheeses, and cheese and substitutes for processed from, Edam and Gouda cheese: other | $1.803/kg |
| 0406.10.54 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 10% |
| 0406.10.58 | Italian-type cheeses, made from cow's milk, in original loaves (Romano made from cow's milk, Reggiano, Parmesan, Provol- one, Provoletti and Sbrinz); Italian-type cheeses, made from cow's milk, not in original loaves (Romano made from cow's milk, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz and Goya), and cheese and substitutes for cheese containing, or processed from, such Italian-type cheeses, whether or not in original loaves: other | $2.146/kg |
| 0406.10.64 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 10% |
| 0406.10.68 | Swiss or Emmentaler cheese other than with eye formation, Gruyere-process cheese and cheese and substitutes for cheese containing, or processed from, such cheeses: other | $1.386/kg |
| 0406.10.74 | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions | 10% |
| 0406.10.78 | Cheese, and substitutes for cheese, containing 0.5 percent or less by weight of butterfat: other | $1.128/kg |
| 0406.10.84 | Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions | 10% |
| 0406.10.88 | Other cheese and substitutes for cheese (except cheese not containing cow's milk, and soft ripened cow's milk cheese): other | $1.509/kg |
| 0406.10.95 | Other: other | 8.5% |
| 0406.20.10 | Blue-veined cheese: roquefort cheese | 8% |
| 0406.20.15 | Stilton cheese described in additional U.S. note 24 to this chapter and entered pursuant to its provisions | 17% |
| 0406.20.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% |
| 0406.20.24 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions | 20% |
| 0406.20.28 | Other: other | $2.269/kg |
| 0406.20.29 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 16% |
| 0406.20.31 | Described in additional U.S.note 18 to this chapter and entered pursuant to its provisions | 16% |
| 0406.20.33 | Cheddar cheese: other | $1.227/kg |
| 0406.20.34 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% |
| 0406.20.36 | Described in additional U.S.note 19 to this chapter and entered pursuant to its provisions | 20% |
| 0406.20.39 | Colby: other | $1.055/kg |
| 0406.20.43 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% |
| 0406.20.44 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 15% |
| 0406.20.48 | Edam and Gouda cheeses: other | $1.803/kg |
| 0406.20.49 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% |
| 0406.20.51 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 15% |
| 0406.20.53 | Made from cow's milk: other | $2.146/kg |
| 0406.20.54 | Other: other | 9.6% |
| 0406.20.55 | Cheeses made from sheep's milk | 9.6% |
| 0406.20.56 | Other, including mixtures of the above: other, described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 0406.20.57 | Containing, or processed from, Bryndza, Gjetost, Gammelost, Nokkelost or Roquefort cheeses | 8.5% |
| 0406.20.61 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions | 10% |
| 0406.20.63 | Containing, or processed from, blue-veined cheese (except Roquefort): other | $2.269/kg |
| 0406.20.65 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 10% |
| 0406.20.67 | Containing, or processed from, Cheddar cheese: other | $1.227/kg |
| 0406.20.69 | Described in additional U.S.note 19 to this chapter and entered pursuant to its provisions | 10% |
| 0406.20.71 | Containing, or processed from, American- type cheese (including Colby, washed curd and granular cheese but not including Cheddar): other | $1.055/kg |
| 0406.20.73 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 10% |
| 0406.20.75 | Containing, or processed from, Edam or Gouda cheese: other | $1.803/kg |
| 0406.20.77 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 10% |
| 0406.20.79 | Containing, or processed from, Italian-type cheeses (Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz and Goya) made from cow's milk: other | $2.146/kg |
| 0406.20.81 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 10% |
| 0406.20.83 | Containing, or processed from, Swiss, Emmentaler, or Gruyere-process cheeses: other | $1.386/kg |
| 0406.20.85 | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions | 10% |
| 0406.20.87 | Containing 0.5 percent or less by weight of butterfat: other | $1.128/kg |
| 0406.20.89 | Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions | 10% |
| 0406.20.91 | Containing cow's milk: other | $1.509/kg |
| 0406.20.95 | Other: other | 8.5% |
| 0406.30.05 | Stilton cheese described in additional U.S. note 24 to this chapter and entered pursuant to its provisions | 17% |
| 0406.30.12 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% |
| 0406.30.14 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions | 20% |
| 0406.30.18 | Other: other | $2.269/kg |
| 0406.30.22 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 16% |
| 0406.30.24 | Described in additional U.S.note 18 to this chapter and entered pursuant to its provisions | 16% |
| 0406.30.28 | Cheddar cheese: other | $1.227/kg |
| 0406.30.32 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% |
| 0406.30.34 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 20% |
| 0406.30.38 | Colby cheese: other | $1.055/kg |
| 0406.30.42 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% |
| 0406.30.44 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 15% |
| 0406.30.48 | Edam and Gouda cheeses: other | $1.803/kg |
| 0406.30.49 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.4% |
| 0406.30.51 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 6.4% |
| 0406.30.53 | Gruyere-process cheese: other | $1.386/kg |
| 0406.30.55 | Cheeses made from sheep's milk | 9.6% |
| 0406.30.56 | Other, including mixtures of the above: other, described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 0406.30.57 | Containing, or processed from, Bryndza, Gjetost, Gammelost, Nokkelost or Roquefort cheeses | 8.5% |
| 0406.30.61 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions | 10% |
| 0406.30.63 | Containing, or processed from, blue-veined cheese(except Roquefort): other | $2.269/kg |
| 0406.30.65 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 10% |
| 0406.30.67 | Containing, or processed from, Cheddar cheese: other | $1.227/kg |
| 0406.30.69 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 10% |
| 0406.30.71 | Containing, or processed from, American- type cheese (including Colby, washed curd and granular cheese, but not including Cheddar): other | $1.055/kg |
| 0406.30.73 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 10% |
| 0406.30.75 | Containing, or processed from, Edam or Gouda cheeses: other | $1.803/kg |
| 0406.30.77 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 10% |
| 0406.30.79 | Containing, or processed from, Italian-type cheeses (Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz and Goya): other | $2.146/kg |
| 0406.30.81 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 10% |
| 0406.30.83 | Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheeses: other | $1.386/kg |
| 0406.30.85 | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions | 10% |
| 0406.30.87 | Containing 0.5 percent or less by weight of butterfat: other | $1.128/kg |
| 0406.30.89 | Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions | 10% |
| 0406.30.91 | Containing cow's milk: other | $1.509/kg |
| 0406.30.95 | Other: other | 8.5% |
| 0406.40.20 | In original loaves | 2.7% |
| 0406.40.40 | Roquefort: other | 4.5% |
| 0406.40.44 | In original loaves | 12.8% |
| 0406.40.48 | Stilton cheese described in additional U.S. note 24 to this chapter and entered pursuant to its provisions: other | 17% |
| 0406.40.51 | In original loaves | 15% |
| 0406.40.52 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions: other | 20% |
| 0406.40.54 | In original loaves | 15% |
| 0406.40.58 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions: other | 20% |
| 0406.40.70 | Other: other | $2.269/kg |
| 0406.90.05 | Other cheese: bryndza cheese | 7.2% |
| 0406.90.06 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12% |
| 0406.90.08 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 12% |
| 0406.90.12 | Cheddar cheese: other | $1.227/kg |
| 0406.90.14 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% |
| 0406.90.16 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 15% |
| 0406.90.18 | Edam and Gouda cheeses: other | $1.803/kg |
| 0406.90.20 | Made from goat's milk whey or from whey obtained from a mixture of goat's milk and not more than 20 percent by weight of cow's milk | 4.2% |
| 0406.90.25 | Gjetost cheeses: other | 8.5% |
| 0406.90.28 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 25% |
| 0406.90.31 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 25% |
| 0406.90.32 | Made from cow's milk and not in original loaves: other | $2.146/kg |
| 0406.90.33 | Other: other | 21.3% |
| 0406.90.34 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 19% |
| 0406.90.36 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 19% |
| 0406.90.37 | Made from cow's milk: other | $2.146/kg |
| 0406.90.38 | Other: other | 12.2% |
| 0406.90.39 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% |
| 0406.90.41 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 15% |
| 0406.90.42 | Made from cow's milk: other | $2.146/kg |
| 0406.90.43 | Other: other | 9.6% |
| 0406.90.44 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.4% |
| 0406.90.46 | Described in additional U.S. note 25 to this chapter and entered pursuant to its provisions | 6.4% |
| 0406.90.48 | Swiss or Emmentaler cheese with eye formation: other | $1.877/kg |
| 0406.90.49 | Gammelost and Nokkelost cheeses | 5.4% |
| 0406.90.51 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% |
| 0406.90.52 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 20% |
| 0406.90.54 | Colby cheese: other | $1.055/kg |
| 0406.90.56 | In original loaves and suitable for grating | Free |
| 0406.90.57 | Pecorino, in original loaves, not suitable for grating | Free |
| 0406.90.59 | Cheeses made from sheep's milk: other | 9.6% |
| 0406.90.61 | Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk | 7.5% |
| 0406.90.63 | Other, described in general note 15 of the tariff schedule and entered pursuant to its provisions (including mixtures): other | 10% |
| 0406.90.66 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 7.5% |
| 0406.90.68 | Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk: other | $2.146/kg |
| 0406.90.72 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.74 | Containing, or processed from, blue-veined cheese: other | $2.269/kg |
| 0406.90.76 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.78 | Containing, or processed from, Cheddar cheese: other | $1.227/kg |
| 0406.90.82 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.84 | Containing, or processed from, American- type cheese (including Colby, washed curd and granular cheese, but not including Cheddar): other | $1.055/kg |
| 0406.90.86 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.88 | Containing, or processed from, Edam or Gouda cheese: other | $1.803/kg |
| 0406.90.90 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.92 | Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheese: other | $1.386/kg |
| 0406.90.93 | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.94 | Containing 0.5 percent or less by weight of butterfat: other | $1.128/kg |
| 0406.90.95 | Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.97 | Containing cow's milk (except soft- ripened cow's milk cheese): other | $1.509/kg |
| 0406.90.99 | Other: other | 8.5% |