Heading 0406

Cheese and curd

156 declarable lines

Heading 0406 covers cheese and curd. It is split by form: fresh cheese and curd, grated or powdered cheese, processed cheese, blue-veined cheese, and other cheese. Lines within those groups separate cheese types and milk sources, and some lines depend on note status, original loaves, or butterfat content.

Products in this heading

Fresh mozzarella
Cheddar cheese
Grated Parmesan
Processed cheese slices
Blue-veined cheese
Gouda cheese
Curd

How to choose the right subheading

Start with the form: fresh cheese and curd, grated or powdered cheese, processed cheese, blue-veined cheese, or other cheese.
Identify the cheese type or milk source, because lines split Cheddar, Colby, Edam and Gouda, Italian-type, Swiss, sheep's milk, and others.
Check whether the product contains or is processed from a named cheese, especially in mixtures and substitutes for cheese.
Check butterfat content when the line asks whether the product contains 0.5% or less by weight of butterfat.
Check whether the goods are described in general note 15 or an additional U.S. note, and check original loaves where the line requires it.

Often confused with

Butter and other milk fats
These are dairy fats, not cheese or curd.
Heading 0405
Yogurt
Yogurt is a fermented milk product, not cheese or curd.
Heading 0403
Whey
Whey is a milk constituent and is classified outside cheese and curd.
Heading 0404
Eggs in shell
Bird eggs are not dairy cheese or curd.
Heading 0407
Milk and cream
Fluid milk and cream are not cheese or curd.
Heading 0401

Frequently asked questions

What is the HTS code for fresh mozzarella?

Fresh mozzarella is classified in the fresh cheese group under 0406.10. For other fresh cheese and substitutes for cheese, 0406.10.88.00 has a general (MFN) rate of $1.509/kg, and the residual line 0406.10.95.00 has 8.5%.

What is the duty on grated Parmesan?

Grated Parmesan made from cow's milk falls under 0406.20. If it is described in additional U.S. note 21, 0406.20.51.00 has a general (MFN) rate of 15%; if it is other made from cow's milk, 0406.20.53.00 has $2.146/kg.

How do I classify processed cheese slices?

Start with processed cheese, not grated or powdered, under 0406.30. If no specific cheese type or note applies and the product falls to the residual other line, 0406.30.95.00 has a general (MFN) rate of 8.5%.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.