Analysis
Subheading 0406.30 covers processed (process) cheese, not grated or powdered, 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 36 US tariff lines below it are national.
The spread of 13.6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20%, applies to 0406.30.12 (described in general note 15 of the tariff…) and 0406.30.14 (described in additional U.S. note 17 to this…).
None of its 36 lines is duty-free at the general rate. Rates run from 6.4% to 20% with a median of 10%, so the line you choose sets the duty.
13 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 36 lines start with 0406.30.05 (stilton cheese described in additional U.S. note…), 0406.30.12 (described in general note 15 of the tariff…), 0406.30.14 (described in additional U.S. note 17 to this…) and 0406.30.18 (other: other); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |