0406.10.48.00 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | $1.803/kg |
| Special Rate of Duty | Free (BH,CL,JO,MA,OM,P,PE,SG) 12¢/kg (KR) See 9822.04.40 (AU) See 9823.04.01-9823.04.54 (S+) See 9908.04.05 (IL) See 9918.04.50, 9918.04.55 (CO) See 9919.04.50, 9919.04.54, 9919.04.64 (PA)
AU
🇦🇺
BH
🇧🇭
CL
🇨🇱
CO
🇨🇴
IL
🇮🇱
JO
🇯🇴
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
🇭🇳
🇳🇮
PA
🇵🇦
PE
🇵🇪
S+
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | $2.121/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 0406.10.48.00, captures all fresh (unripened or uncured) cheese and curd that does not fit into the more specific subcategories within heading 0406.10. This includes a broad range of cheeses that are not aged and are typically consumed shortly after production. Examples might include certain types of fresh mozzarella, ricotta, and paneer, provided they meet the criteria of being "other" than those specifically enumerated.
Distinguishing this category from its sibling, 0406.10.44.00, is crucial. The sibling category specifically pertains to cheeses that are "described in additional U.S. note 20 to this chapter and entered pursuant to its provisions." This implies a specific set of conditions or allowances related to certain types of cheese that are not captured by the general "other" classification. Therefore, if a fresh cheese does not meet the criteria outlined in additional U.S. note 20, it would likely fall under this 0406.10.48.00 classification.
As this is a leaf node, there are no further subcategories under 0406.10.48.00. Classification into this specific code relies on the determination that the product is fresh cheese or curd and is not otherwise specifically provided for in preceding subheadings within the 0406.10 designation, nor does it meet the particular requirements of the sibling category. Importers must carefully review the product's characteristics and any relevant U.S. notes to ensure accurate classification.