1517.90.60

Analysis

HTS 1517.90.60 covers dairy products described in additional U.S. note 1 to chapter 4: other under heading 1517 (margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils…).

This line's footnotes point to 2 additional provisions in Chapter 99: 9904.04.50 (Chapter 99 provision); 9904.05.01 (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 34.2¢/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 6 others can enter duty-free instead of paying 34.2¢/kg. GSP does not cover it, so the saving depends on a free-trade agreement and its rules of origin, not on the exporter's development status. Reduced but not zero rates apply under some agreements: See 9822.04.25 for AU; See 9918.04.60, 9918.04.68 for CO.