HTS tariff line · chapter 04
0406.30.05
Stilton cheese described in additional U.S. note 24 to this chapter and entered pursuant to its provisions
Analysis
HTS 0406.30.05 covers stilton cheese described in additional U.S. note 24 to this chapter and entered pursuant to its provisions under heading 0406 (cheese and curd).
Within this group the rate runs from 6.4% to 20%. Compared with 0406.30.51 (described in additional U.S. note 22 to this chapter and entered…), which pays 6.4%, a misclassification either way moves the duty by 10.6 percentage points.
Goods that qualify under the Colombia TPA, the Jordan FTA, KORUS, the Oman FTA, the Panama TPA, and 2 others can enter duty-free instead of paying 17%.
The general duty rate is 17% of the customs value, which is above most the rates in chapter 04 (78th percentile of 126 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,700 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 2.1 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 |
|---|---|---|
| 0406.30.12 | 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% |