Build fails with Error "The type or namespace name 'USD' does not exist in the namespace 'Unity'" when using USD assets in the Scene

Reproduction steps:
1. Open the attached project "ReproProj"
2. Open the “/Assets/Scenes/SampleScene.unity” Scene
3. Switch to Android platform
4. Build

Expected result: Build succeeds
Actual result: Build fails with Error “The type or namespace name 'USD' does not exist in the namespace 'Unity'“

Reproducible with: 1.0.0-pre.1 (6000.0.2f1)
Could not test with: 1.0.0-pre.1 (2021.3.38f1, 2022.3.30f1) (Not supported by USD packages)

Reproducible on:
Android Platform
iOS Platform

Not reproducible on:
Windows Platform

Testing environment: Windows 10 Enterprise 21H2
Not reproducible on: No other environment tested