HTS tariff line · chapter 04
0406.20.31
Described in additional U.S.note 18 to this chapter and entered pursuant to its provisions
Analysis
HTS 0406.20.31 covers described in additional U.S.note 18 to this chapter and entered pursuant to its provisions under heading 0406 (cheese and curd). US Customs collects import statistics for it under 2 ten-digit suffixes, reported in kilograms and kg cmsc.
Within this group the rate runs from 8% to 20%. Compared with 0406.20.10 (blue-veined cheese: roquefort cheese), which pays 8%, a misclassification either way moves the duty by 8 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 16%. 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 16% of the customs value, which is above most the rates in chapter 04 (75th percentile of 126 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,600 in duty before any Chapter 99 additions or preference claims.
For statistics it divides in two: 0406.20.31.10 for produced in Canada and not subject to licensing requirements and 0406.20.31.90 for other. Both pay the same duty; the suffix records which kind was imported.
The column 2 rate, for countries without normal trade relations, is 35%, 2.2 times the general rate.
Statistical suffixes
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 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% |
| 0406.20.33 | 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% |