Duty Rates
General (Column 1 - MFN)
10%
This is an ad valorem duty, meaning the import duty is calculated as a percentage (10%) of the declared value of the imported goods.
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
35%
Column 2 rates are substantially higher than Column 1 rates and are rarely applied in modern international trade due to most-favored-nation agreements.
What HTS 0406.10.74.00 Covers
This code covers certain fresh (unripened or uncured) cheese, including whey cheese and curd, entered under the tariff-rate quota described in additional US note 23 to chapter 4. It applies to in-quota entries, meaning shipments made pursuant to a quota license within the annual quantity limits for the specified cheese category. Fresh cheeses include products like mozzarella-type, cream cheese-type, and similar uncured cheeses within the note 23 category.
Notes for Importers
Entry under this line generally requires an import license issued by the USDA under the dairy tariff-rate quota licensing program, and the quota is allocated by country and licensee. Shipments without a license or after the quota fills must enter under the corresponding over-quota (high-duty) provision instead, which is the biggest pitfall for new importers. Confirm which additional US note applies to your specific cheese type, since chapter 4 has many parallel note-specific quota lines and using the wrong note number is a common error.
Product Category
Live Animals & Animal Products
This chapter covers live animals, meat, fish, dairy products, eggs, honey, and other animal-derived products.
Classification Details
| Field | Value |
|---|
| HTS Code | 0406.10.74.00 |
| Description | Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions |
| Chapter | 4 - Live Animals & Animal Products |
| General Duty Rate | 10% |
| Rate Type | Ad Valorem |
| Special Rates | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
Related HTS Codes
Other tariff codes under the same heading:
- 0406.10.02.00 — Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 0406.10.04.00 — Described in additional U.S.note 16 to this chapter and entered pursuant to its provisions
- 0406.10.08.00 — Other
- 0406.10.12.00 — Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- 0406.10.14.00 — Described in additional U.S. note 17 to this chapter and entered pursuant to its provisions
- 0406.10.18.00 — Other
- 0406.10.24.00 — Described in additional U.S. note 18 to this chapter and entered pursuant to its provisions
- 0406.10.28.00 — Other
Frequently Asked Questions
What does entered pursuant to additional US note 23 mean?
It means the cheese is entering within a tariff-rate quota defined in that note to chapter 4, normally under a USDA dairy import license that allocates the in-quota quantity.
What happens if I do not have a quota license?
Without a license or available quota, the cheese cannot enter under this in-quota line and must be entered under the corresponding over-quota provision, which carries a much less favorable treatment.
How do I get a dairy import license?
Licenses are issued by the USDA Foreign Agricultural Service under the dairy tariff-rate quota import licensing program, with annual application periods and country-specific allocations.
What is the HTS code 0406.10.74.00 used for?
HTS code 0406.10.74.00 is the harmonized tariff schedule code for Described in additional U.S. note 23 to this chapter and entered pursuant to its provisions. This code is used to classify and identify this product type for customs clearance, duty calculation, and trade statistics.
What is the Column 2 rate for HTS 0406.10.74.00?
The Column 2 rate is the tariff duty rate applicable to goods from countries that do not have normal trade relations with the United States. This rate is typically higher than Column 1 (Most Favored Nation) rates and is rarely used in modern trade due to most-favored-nation agreements.
Do I need a customs broker to import goods classified under HTS 0406.10.74.00?
While not always required, using a licensed customs broker is highly recommended for most imports. A customs broker can help ensure proper HTS classification, prepare customs documentation, pay duties correctly, and avoid delays or penalties. Your broker should be familiar with Live Animals & Animal Products products.
Which countries receive special tariff rates for HTS 0406.10.74.00?
Multiple free trade agreements and trade preference programs provide reduced or free tariffs for eligible HTS classifications. Common programs include USMCA (Canada, Mexico), various bilateral FTAs (Korea, Australia, Singapore), GSP for developing countries, and AGOA for eligible African nations. Check the special rates section on this page.
How does HTS code 0406.10.74.00 affect my import costs?
The HTS code determines the applicable duty rate (either free or a percentage/specific amount), whether your product qualifies for trade agreement benefits, any quota restrictions, and special documentation requirements. Proper classification directly impacts your import expenses, so verify the correct code with your supplier or a customs professional.