0403.90.78.00 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | $1.646/kg |
| Special Rate of Duty | Free (BH,CL,CO,JO,KR,MA,OM,P,PE,SG) 10.9ยข/kg (PA) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) See 9908.04.01 (IL)
AU
๐ฆ๐บ
BH
๐ง๐ญ
CL
๐จ๐ฑ
CO
๐จ๐ด
IL
๐ฎ๐ฑ
JO
๐ฏ๐ด
KR
๐ฐ๐ท
MA
๐ฒ๐ฆ
OM
๐ด๐ฒ
P
๐จ๐ท
๐ฉ๐ด
๐ธ๐ป
๐ฌ๐น
๐ญ๐ณ
๐ณ๐ฎ
PA
๐ต๐ฆ
PE
๐ต๐ช
S+
๐จ๐ฆ
๐ฒ๐ฝ
SG
๐ธ๐ฌ
|
| Column 2 Rate of Duty | $1.936/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 0403.90.78.00, specifically covers "other" sour cream that contains over 45 percent by weight of butterfat. This category is designed for sour cream products that do not fall under more specific designations, such as those that might be subject to special tariff provisions or general notes. The defining characteristic is its high butterfat content, exceeding 45% by weight.
Unlike its sibling categories 0403.90.72.00 and 0403.90.74.00, which are designated by specific general or additional U.S. notes and their associated tariff provisions, this classification serves as a residual category for sour cream meeting the butterfat threshold. Its placement signifies that the commodity is primarily defined by its physical composition rather than any specific trade regulations or special entry requirements.
As a leaf node within the HTS structure, this category does not have further subcategories. Therefore, the classification decision for goods falling under 0403.90.78.00 hinges entirely on confirming the product is sour cream and that its butterfat content is indeed over 45 percent by weight, without any other specific exclusionary conditions being met by the sibling categories.