HTS tariff line · chapter 04
0406.90.97
Containing cow's milk (except soft- ripened cow's milk cheese): other
Analysis
HTS 0406.90.97 covers containing cow's milk (except soft- ripened cow's milk cheese): other under heading 0406 (cheese and curd).
This line's footnotes point to 2 additional provisions in Chapter 99: 9904.06.38 (Chapter 99 provision); 9904.06.49 (Chapter 99 provision). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The general rate is $1.509/kg, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under the Bahrain FTA, the Chile FTA, the Jordan FTA, KORUS, the Morocco FTA, and 4 others can enter duty-free instead of paying $1.509/kg. Reduced but not zero rates apply under some agreements: See 9822.04.35 for AU; See 9823.04.01-9823.04.54 for S+; See 9908.04.05 for IL; See 9918.04.50, 9918.04.51 for CO; See 9919.04.40, 9919.04.41-9919.04.42 for PA.
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% |
| 0406.90.61 | 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% |
Chapter 99 provisions in the footnotes
- 9904.06.38 Chapter 99 provision
Valued less than 50¢/kg
- 9904.06.49 Chapter 99 provision
If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture