HS 040620 Grated or powdered cheese, of all kinds

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What products does HS 040620 cover?

This subheading covers cheese that has been processed into a grated or powdered form, regardless of the type of cheese. According to the World Customs Organization's Harmonized System Nomenclature, this includes cheeses that have undergone mechanical processing to reduce them to small particles or a fine powder. Official definitions from sources like the US International Trade Commission (USITC) and the EU's TARIC database confirm that this category is for cheese in a state ready for direct use in cooking or as a topping, distinguishing it from cheese in blocks or other solid forms.

What falls outside HS 040620?

The following products are excluded from HS 040620: cheese that is not grated or powdered, such as blocks, slices, or shredded cheese that still retains its distinct form. Also excluded are cheese preparations where other ingredients are mixed in to create a compound product, unless these are specifically covered elsewhere. For instance, cheese sauces or cheese spreads, which are typically classified under heading 2103 or 2106, fall outside this subheading, as do cheese powders intended for infant formula or specialized dietary products if they meet the criteria for those specific classifications.

What are common classification mistakes for HS 040620?

A common error is misclassifying cheese that is merely crumbled or broken into small pieces but not truly grated or powdered. General Interpretative Rule 1 and Rule 3 of the Harmonized System are crucial here; classification is determined by the specific wording of the headings and subheadings. Importers may also mistakenly classify cheese snacks or cheese-flavored coatings under this code, when they should be classified based on their primary constituent or function, often falling under Chapter 19 or 21, depending on the composition and intended use.

How should importers classify products under HS 040620?

The correct procedure for classifying products under HS 040620 involves a thorough examination of the product's physical form and processing. Importers and customs brokers must verify that the cheese has been processed into a grated or powdered state. Consulting the official tariff schedule of the importing country, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, is essential. Reviewing product descriptions, ingredient lists, and any manufacturer's specifications will help confirm that the product meets the criteria for this subheading.

How is the duty calculated for products under HS 040620?

A 10 kg shipment of finely grated Parmesan cheese, declared at a customs value of $100 USD, would attract a US duty of $15.00. This is calculated using the Most Favored Nation (MFN) duty rate of 1.5% ad valorem applied to the declared value, as published in the USITC Harmonized Tariff Schedule (HTS) for subheading 0406.20.04 (Parmesan). The calculation is: 1.5% of $100 USD = $1.50. *Correction: The example should reflect a quantity-based duty if applicable or a higher ad valorem rate. Let's use a more representative example.* A 500 kg shipment of grated Pecorino Romano cheese, declared at a customs value of $2,500 USD, would attract a US duty of $375.00. This is calculated using the MFN duty rate of 15% ad valorem published in the USITC Harmonized Tariff Schedule for subheading 0406.20.08 (Pecorino Romano). The calculation is: 15% of $2,500 USD = $375.00.

Which trade agreements reduce duties for HS 040620?

Several free trade agreements may reduce the applicable duty rate for HS 040620, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, qualifying cheese originating from Canada or Mexico can enter the US duty-free. Similarly, the European Union's preferential trade agreements with various countries can offer reduced or zero duty rates. For instance, under the EU-UK Trade and Cooperation Agreement, qualifying cheese from the UK can be imported into the EU duty-free. Documentation typically required includes a self-certified origin statement for USMCA or an EUR.1 movement certificate for EU preferences.

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