Heading 0403

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa

25 declarable lines

Heading 0403 covers yogurt, buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated, sweetened, flavored or containing fruit, nuts or cocoa. It splits first between yogurt in 0403.20 and all other products in 0403.90. Within 0403.90 the break is by product type (sour cream, buttermilk, fermented milk), then fluid versus dried, then butterfat content, with separate lines for goods entered under the quota-style notes of the tariff schedule.

Products in this heading

Plain or flavored yogurt, including Greek-style yogurt
Drinkable yogurt and yogurt in dry powder form
Buttermilk, fluid or dried
Sour cream, fluid or dried
Kephir and other fermented milk drinks
Acidified cream and fermented cream
Fermented milk powder with added lactic ferments
Yogurt with added fruit, nuts or cocoa

How to choose the right subheading

Whether the product is yogurt (0403.20) or another fermented or acidified milk or cream (0403.90).
Whether the goods are fluid or in dry form, since each has its own set of lines.
For sour cream and buttermilk, the butterfat content by weight: not over 45%, over 45%, and the dried sub-breakpoints at 6% and 35%.
Whether the goods are entered under a note provision of the tariff schedule (general note 15 or an additional U.S. note) rather than as other.
For fermented milk other than yogurt, whether it is dried fermented milk or dried milk with added lactic ferments, which falls in a different line.

Often confused with

Fresh milk or fresh cream that has not been fermented
Not fermented or acidified, so chapter 04 puts it in the fluid milk heading.
Heading 0401
Sweetened condensed milk or evaporated milk
Concentrated milk with added sugar, but not fermented.
Heading 0402
Whey and whey-based products
Whey has its own heading even when it is a milk-based fermented-style product.
Heading 0404
Butter, dairy spreads and milk fat
Fat products derived from milk are classified outside 0403.
Heading 0405
Cream cheese and other cheeses
Curd and cheese take heading 0406, not the fermented milk heading.
Heading 0406

Frequently asked questions

What is the HTS code for yogurt?

Fluid yogurt that is not in dry form is classified under 0403.20.90.00, with a general (MFN) rate of 17%.

What is the duty on dried yogurt?

Dried yogurt entered outside the note provisions falls under 0403.20.50.00, with a general (MFN) rate of $1.035/kg + 17%.

How do I classify dried sour cream that contains over 6% but not over 35% butterfat?

It goes in 0403.90.55.00 when it is not entered under a note provision, with a general (MFN) rate of $1.092/kg.

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.