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Reduced-Fat Gouda Fresh from Japan

Low-fat Gouda cheese fresh unripened, skim milk base with <10% fat, block form. Enters HTS 0406.10.44.00 as Gouda under Note 20 despite fat reduction. Not subject to low-fat quotas in other notes.

Duty Rate — Japan → United States

12.5%

Rate breakdown

9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter

Import Tips

Fat content declaration critical; avoid low-fat quota confusion (Note 23)