HTS tariff line · chapter 04
0406.90.61
Containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk
Analysis
HTS 0406.90.61 covers containing Romano, Reggiano, Parmesan, Provolone, Provoletti, Sbrinz or Goya, all the foregoing made from cow's milk under heading 0406 (cheese and curd).
Rates on the nearby lines range from duty-free to 25%. The costliest confusion would be with 0406.90.31 (described in additional U.S. note 21 to this chapter and entered…) at 25%, a difference of 17.5 points on the customs value.
The general duty rate is 7.5% of the customs value, which is at the low end of the rates in chapter 04 (12th percentile of 126 lines with an ad valorem rate). On a shipment valued at $10,000 that is $750 in duty before any Chapter 99 additions or preference claims.
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 7.5%. 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 column 2 rate, for countries without normal trade relations, is 35%, 4.7 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% |
| 0406.90.31 | 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% |
| 0406.90.63 | 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 |