HTS subheading · chapter 04
0401.40
Of a fat content, by weight, exceeding 6 percent but not exceeding 10 percent
Analysis
Subheading 0401.40 covers of a fat content, by weight, exceeding 6 percent but not exceeding 10 percent, within heading 0401. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
The US splits it as follows: 0401.40.02 for described in general note 15 of the tariff schedule and entered… (3.2¢/liter), 0401.40.05 for described in additional U.S. note 5 to this chapter and entered… (3.2¢/liter) and 0401.40.25 for of a fat content, by weight, exceeding 6 percent but not exceeding 10… (77.2¢/liter).
3 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.
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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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 |