HTSUS, United States

0401.40.05.00

Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

Classification path

  1. Milk and cream, not concentrated nor containing added sugar or other sweetening matter
  2. Of a fat content, by weight, exceeding 6 percent but not exceeding 10 percent
  3. Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

Rates of duty

General (MFN)
3.2¢/liter
Column 2Cuba, North Korea, Russia, Belarus
15¢/liter
Unit of quantity
liters, kg cmsc

Trade agreement rates

FreeGSP (lapsed since Dec 31, 2020), U.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, AGOA (authorized through Dec 31, 2026), E, U.S.-Israel FTA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, USMCA, U.S.-Singapore FTA

Related lines in heading 0401

About heading 0401

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

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.

Full guide to heading 0401

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

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).

Source: USITC Harmonized Tariff Schedule, retrieved October 22, 2026.

HTS 0401.40.05.00: Described in additional U.S. note 5 to this chapter and ent..., 3.2¢/liter duty | HTSBase