HTS chapter · section I
Chapter 04
Live animals; animal products
Chapter 04 of the Harmonized Tariff Schedule sits in section I (live animals; animal products). It has 10 headings and 259 eight-digit tariff lines.
The spread of 25 percentage points between the cheapest and dearest lines makes misclassification expensive here.
2 of its 126 lines with a percentage rate are duty-free at the general rate (2%) and 124 are dutiable, from duty-free up to 25%. The median line pays 10%.
133 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The most finely divided heading is 0406 (cheese and curd), with 154 lines; fine division usually means the rates or the trade statistics differ enough to be worth separating.
The heading with the highest median rate is 0403 (yogurt; buttermilk, curdled milk and cream, kephir and other fermented or…) at 20%.
Headings
| Heading | Description | Lines | Free | Median rate |
|---|---|---|---|---|
| 0401 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter | 12 | 0 | – |
| 0402 | Milk and cream, concentrated or containing added sugar or other sweetening matter | 30 | 0 | 17.5% |
| 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… | 24 | 0 | 20% |
| 0404 | Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not… | 13 | 0 | 13% |
| 0405 | Butter and other fats and oils derived from milk; dairy spreads | 14 | 0 | 10% |
| 0406 | Cheese and curd | 154 | 2 | 10% |
| 0407 | Birds' eggs, in shell, fresh, preserved or cooked | 5 | 0 | – |
| 0408 | Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, molded, frozen or otherwise preserved, whether or not… | 4 | 0 | – |
| 0409 | Natural honey | 1 | 0 | – |
| 0410 | Insects and other edible products of animal origin, not elsewhere specified or included | 2 | 0 | 1.1% |