HTS tariff line · chapter 04
0406.40.58
Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions: other
Analysis
HTS 0406.40.58 covers described in additional U.S. note 17 to this chapter and entered pursuant to its provisions: other under heading 0406 (cheese and curd).
Rates on the nearby lines range from 2.7% to 20%. The costliest confusion would be with 0406.40.20 (in original loaves) at 2.7%, a difference of 17.3 points on the customs value.
Goods that qualify under GSP, the Bahrain FTA, the Chile FTA, the Colombia TPA, AGOA, and 11 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% |
| 0406.40.52 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions: other | 20% |
| 0406.40.54 | In original loaves | 15% |
| 0406.40.70 | Other: other | $2.269/kg |