HTS heading · chapter 04
0401
Milk and cream, not concentrated nor containing added sugar or other sweetening matter
Analysis
Heading 0401 of the Harmonized Tariff Schedule covers milk and cream, not concentrated nor containing added sugar or other sweetening matter. It divides into 4 six-digit subheadings and 12 eight-digit tariff lines, with 12 ten-digit statistical suffixes below them.
12 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 largest subheadings are 0401.50 (of a fat content, by weight, exceeding 10 percent, 6 lines), 0401.40 (of a fat content, by weight, exceeding 6 percent…, 3 lines), 0401.20 (of a fat content, by weight, exceeding 1 percent…, 2 lines) and 0401.10 (unnamed, 1 line).
By Census's concordance, most of its statistical lines are made by Fluid Milk Manufacturing (311511). Those are the NAICS industries a US producer of these goods would report under.
The heading text decides whether a product belongs here at all (General Rule of Interpretation 1); the subheadings and lines below it only apply once that is settled. Section and chapter notes can override the heading wording, so read them for borderline goods.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0401.10.00 | Of a fat content, by weight, not exceeding 1 percent | 0.34¢/liter |
| 0401.20.20 | For not over 11,356,236 liters entered in any calendar year | 0.43¢/liter |
| 0401.20.40 | Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent: other | 1.5¢/liter |
| 0401.40.02 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.2¢/liter |
| 0401.40.05 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 3.2¢/liter |
| 0401.40.25 | Of a fat content, by weight, exceeding 6 percent but not exceeding 10 percent: other | 77.2¢/liter |
| 0401.50.02 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.2¢/liter |
| 0401.50.05 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 3.2¢/liter |
| 0401.50.25 | Of a fat content, by weight, not exceeding 45 percent: other | 77.2¢/liter |
| 0401.50.42 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12.3¢/kg |
| 0401.50.50 | Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions | 12.3¢/kg |
| 0401.50.75 | Other: other | $1.646/kg |