Heading 0401

Milk and cream, not concentrated nor containing added sugar or other sweetening matter

12 declarable lines

Heading 0401 covers fluid milk and cream that are not concentrated and do not contain added sugar or other sweetening matter. It is split first by fat content by weight: not over 1%, over 1 but not over 6%, over 6 but not over 10%, and over 10%. The over-10-percent group is further split by fat not over 45% or other, and some lines depend on quota or note eligibility.

Products in this heading

Fresh skim milk
Fresh low-fat milk
Fresh whole milk
Light cream
Heavy whipping cream
Half-and-half
Fresh cream with 12% fat

How to choose the right subheading

Check the fat content by weight, because the first split is not over 1%, over 1 but not over 6%, over 6 but not over 10%, and over 10%.
Confirm the product is not concentrated and has no added sugar or other sweetening matter.
For products over 10% fat, check whether fat is not over 45% or is other.
For lines with note references, check whether the shipment meets general note 15 or additional U.S. note 5 or 6 terms.
For the over 1 but not over 6% lines, check the annual liter limit for the lower-duty line.

Often confused with

Evaporated milk
It is concentrated milk, so it is not classified in 0401.
Heading 0402
Sweetened condensed milk
It contains added sweetening matter, which 0401 does not allow.
Heading 0402
Yogurt
It is fermented milk, not plain fluid milk or cream.
Heading 0403
Butter
It is a milk fat product, not fluid milk or cream.
Heading 0405
Cheese
It is a curd product, not fluid milk or cream.
Heading 0406

Frequently asked questions

What is the HTS code for fresh skim milk?

Fresh skim milk with fat not exceeding 1% is 0401.10.00.00, general (MFN) rate 0.34¢/liter.

What is the duty on heavy cream with 40% fat?

Cream over 10% but not over 45% fat entered outside the note-based lines is 0401.50.25.00 at 77.2¢/liter general (MFN). If general note 15 applies, the line is 0401.50.02.00 at 3.2¢/liter general (MFN).

How do I classify cream with 12% fat?

Cream over 10% fat but not over 45% fat falls in the 0401.50 group. If it is not described in the note-based lines, use 0401.50.25.00 at 77.2¢/liter general (MFN); if it meets general note 15, use 0401.50.02.00 at 3.2¢/liter general (MFN).

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.