Analysis
Subheading 0406.90 covers other cheese, 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 50 US tariff lines below it are national.
The spread of 25 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 25%, applies to 0406.90.28 (described in general note 15 of the tariff…) and 0406.90.31 (described in additional U.S. note 21 to this…).
2 of its 35 lines with a percentage rate are duty-free at the general rate (6%) and 33 are dutiable, from duty-free up to 25%. The median line pays 10%.
15 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 50 lines start with 0406.90.05 (other cheese: bryndza cheese), 0406.90.06 (described in general note 15 of the tariff…), 0406.90.08 (described in additional U.S. note 18 to this…) and 0406.90.12 (cheddar cheese: other); the full list is in the table below.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0406.90.05 | Other cheese: bryndza cheese | 7.2% |
| 0406.90.06 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12% |
| 0406.90.08 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 12% |
| 0406.90.12 | Cheddar cheese: other | $1.227/kg |
| 0406.90.14 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% |
| 0406.90.16 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 15% |
| 0406.90.18 | Edam and Gouda cheeses: other | $1.803/kg |
| 0406.90.20 | Made from goat's milk whey or from whey obtained from a mixture of goat's milk and not more than 20 percent by weight of cow's milk | 4.2% |
| 0406.90.25 | Gjetost cheeses: other | 8.5% |
| 0406.90.28 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 25% |
| 0406.90.31 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 25% |
| 0406.90.32 | Made from cow's milk and not in original loaves: other | $2.146/kg |
| 0406.90.33 | Other: other | 21.3% |
| 0406.90.34 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 19% |
| 0406.90.36 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 19% |
| 0406.90.37 | Made from cow's milk: other | $2.146/kg |
| 0406.90.38 | Other: other | 12.2% |
| 0406.90.39 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15% |
| 0406.90.41 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 15% |
| 0406.90.42 | Made from cow's milk: other | $2.146/kg |
| 0406.90.43 | Other: other | 9.6% |
| 0406.90.44 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.4% |
| 0406.90.46 | Described in additional U.S. note 25 to this chapter and entered pursuant to its provisions | 6.4% |
| 0406.90.48 | Swiss or Emmentaler cheese with eye formation: other | $1.877/kg |
| 0406.90.49 | Gammelost and Nokkelost cheeses | 5.4% |
| 0406.90.51 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% |
| 0406.90.52 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 20% |
| 0406.90.54 | Colby cheese: other | $1.055/kg |
| 0406.90.56 | In original loaves and suitable for grating | Free |
| 0406.90.57 | Pecorino, in original loaves, not suitable for grating | Free |
| 0406.90.59 | Cheeses made from sheep's milk: other | 9.6% |
| 0406.90.61 | Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk | 7.5% |
| 0406.90.63 | Other, described in general note 15 of the tariff schedule and entered pursuant to its provisions (including mixtures): other | 10% |
| 0406.90.66 | Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions | 7.5% |
| 0406.90.68 | Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk: other | $2.146/kg |
| 0406.90.72 | Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.74 | Containing, or processed from, blue-veined cheese: other | $2.269/kg |
| 0406.90.76 | Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.78 | Containing, or processed from, Cheddar cheese: other | $1.227/kg |
| 0406.90.82 | Described in additional U.S. note 19 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.84 | Containing, or processed from, American- type cheese (including Colby, washed curd and granular cheese, but not including Cheddar): other | $1.055/kg |
| 0406.90.86 | Described in additional U.S. note 20 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.88 | Containing, or processed from, Edam or Gouda cheese: other | $1.803/kg |
| 0406.90.90 | Described in additional U.S. note 22 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.92 | Containing, or processed from, Swiss, Emmentaler or Gruyere-process cheese: other | $1.386/kg |
| 0406.90.93 | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.94 | Containing 0.5 percent or less by weight of butterfat: other | $1.128/kg |
| 0406.90.95 | Described in additional U.S. note 16 to this chapter and entered pursuant to its provisions | 10% |
| 0406.90.97 | Containing cow's milk (except soft- ripened cow's milk cheese): other | $1.509/kg |
| 0406.90.99 | Other: other | 8.5% |