HTS subheading · chapter 04
0406.10
Fresh (unripened or uncured) cheese, including whey cheese, and curd
Analysis
Subheading 0406.10 covers fresh (unripened or uncured) cheese, including whey cheese, and curd, within heading 0406. 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 21 US tariff lines below it are national.
None of its 21 lines is duty-free at the general rate. Rates run from 8.5% to 10% with a median of 10%, so the line you choose sets the duty.
9 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.
Its 21 lines start with 0406.10.02 (described in general note 15 of the tariff…), 0406.10.04 (described in additional U.S.note 16 to this…), 0406.10.08 (chongos: other) and 0406.10.12 (described in general note 15 of the tariff…); the full list is in the table below.
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% |