HTS subheading · chapter 04
0406.40
Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti
Analysis
Subheading 0406.40 covers blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti, 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 9 US tariff lines below it are national.
The spread of 17.3 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 20%, applies to 0406.40.52 (described in general note 15 of the tariff…) and 0406.40.58 (described in additional U.S. note 17 to this…).
None of its 9 lines is duty-free at the general rate. Rates run from 2.7% to 20% with a median of 15%, so the line you choose sets the duty.
1 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 9 lines start with 0406.40.20 (in original loaves), 0406.40.40 (roquefort: other), 0406.40.44 (in original loaves) and 0406.40.48 (stilton cheese described in additional U.S. note…); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0406.40.20 | In original loaves | 2.7% |
| 0406.40.40 | Roquefort: other | 4.5% |
| 0406.40.44 | In original loaves | 12.8% |
| 0406.40.48 | Stilton cheese described in additional U.S. note 24 to this chapter and entered pursuant to its provisions: other | 17% |
| 0406.40.51 | In original loaves | 15% |
| 0406.40.52 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions: other | 20% |
| 0406.40.54 | In original loaves | 15% |
| 0406.40.58 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions: other | 20% |
| 0406.40.70 | Other: other | $2.269/kg |