Smoked Cheddar Cheese Portions from Japan
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 — 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
• Document smoking as natural process, not preservation altering state; confirm quota eligibility
• Pitfall: excessive smoke classifying as flavored preparation
• Use correct entry summary codes