HTS tariff line · chapter 04
0406.40.52
Described in general note 15 of the tariff schedule and entered pursuant to its provisions: other
Analysis
HTS 0406.40.52 covers described in general note 15 of the tariff schedule and entered pursuant to its provisions: other under heading 0406 (cheese and curd).
Within this group the rate runs from 2.7% to 20%. Compared with 0406.40.20 (in original loaves), which pays 2.7%, a misclassification either way moves the duty by 17.3 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 20%. 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 20% of the customs value, which is among the highest the rates in chapter 04 (91st percentile of 126 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,000 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 1.8 times the general rate.
Neighbouring 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% |
| 0406.40.54 | 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 |