Smoked Cheddar Cheese Portions from Canada
Naturally smoked Cheddar portions, lightly hickory-smoked after aging, retaining core Cheddar characteristics. Enters HTS 0406.90.08.90 as other Cheddar under licensed quota provisions of note 18.
Duty Rate — Canada → United States
22%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document smoking as natural process, not preservation altering state; confirm quota eligibility
• Pitfall: excessive smoke classifying as flavored preparation
• Use correct entry summary codes