WPC Margarine Cheese Spread from China
Spread incorporating whey protein concentrate (WPC from 0404) with margarine emulsion, quota-eligible under U.S. Note 23 for kg cmsc. Classified HTS 1901.90.34.00 as other food prep of dairy/margarine cheese type, not containing cocoa, beyond basic processing. Ideal for low-fat cheese substitutes.
Duty Rate — China → United States
30%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Document WPC origin from approved dairy sources; chain-of-custody records prevent disputes
• FDA prior notice required; align with nutritional labeling for milk solids declaration