Analysis
HTS 0406.30.95 covers other: other under heading 0406 (cheese and curd).
Neighbouring lines carry rates from 6.4% to 20%, so the exact line matters. The widest gap is with 0406.30.34 (described in additional U.S. note 19 to this chapter and entered…), at 20%: a product that belongs there but is entered here, or the reverse, changes the duty by 11.5 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 8.5%. 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 8.5% of the customs value, which is at the low end of the rates in chapter 04 (17th percentile of 126 lines with an ad valorem rate). On a shipment valued at $10,000 that is $850 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 4.1 times the general rate.
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% |
| 0406.30.38 | 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 |