HTS tariff line · chapter 04
0406.10.54
Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions
Analysis
HTS 0406.10.54 covers described in additional U.S. note 21 to this chapter and entered pursuant to its provisions under heading 0406 (cheese and curd).
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.
Within this group the rate runs from 8.5% to 10%. Compared with 0406.10.95 (other: other), which pays 8.5%, a misclassification either way moves the duty by 1.5 percentage points.
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.
The column 2 rate, for countries without normal trade relations, is 35%, 3.5 times the general rate.
Census statistics map these goods to NAICS 311513 (Cheese Manufacturing), an industry of 568 US establishments employing 60,731 people. That concordance is how imports of this line are compared with US output.
Neighbouring 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 |
| 0406.10.58 | 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% |