Analysis
HTS 0406.30.38 covers colby cheese: other under heading 0406 (cheese and curd).
This line's footnotes point to 2 additional provisions in Chapter 99: 9904.05.74 (Chapter 99 provision); 9904.05.82 (Chapter 99 provision). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The general rate is $1.055/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under the Bahrain FTA, the Chile FTA, the Jordan FTA, KORUS, the Morocco FTA, and 4 others can enter duty-free instead of paying $1.055/kg. Reduced but not zero rates apply under some agreements: See 9822.04.50 for AU; See 9823.04.01-9823.04.54 for S+; See 9908.04.05 for IL; See 9918.04.50, 9918.04.54 for CO; See 9919.04.50, 9919.04.53, 9919.04.63 for PA.
Neighbouring 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% |
| 0406.30.42 | 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% |
Chapter 99 provisions in the footnotes
- 9904.05.74 Chapter 99 provision
Valued less than 50¢/kg
- 9904.05.82 Chapter 99 provision
If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture