HTS tariff line · chapter 04
0406.90.31
Described in additional U.S. note 21 to this chapter and entered pursuant to its provisions
Analysis
HTS 0406.90.31 covers described in additional U.S. note 21 to this chapter and entered pursuant to its provisions under heading 0406 (cheese and curd).
Rates on the nearby lines range from duty-free to 25%. The costliest confusion would be with 0406.90.57 (pecorino, in original loaves, not suitable for grating) at duty-free, a difference of 25 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 25%. 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 25% of the customs value, which is among the highest the rates in chapter 04 (99th percentile of 126 lines with an ad valorem rate). On a shipment valued at $10,000 that is $2,500 in duty before any Chapter 99 additions or preference claims.
The column 2 rate, for countries without normal trade relations, is 35%, 1.4 times the general rate.
Neighbouring 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% |
| 0406.90.32 | 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 |