HTS tariff line · chapter 04
0401.40.25
Of a fat content, by weight, exceeding 6 percent but not exceeding 10 percent: other
Analysis
HTS 0401.40.25 covers of a fat content, by weight, exceeding 6 percent but not exceeding 10 percent: other under heading 0401 (milk and cream, not concentrated nor containing added sugar or other sweetening matter).
This line's footnotes point to 2 additional provisions in Chapter 99: 9904.04.01 (Chapter 99 provision); 9904.04.08 (Chapter 99 provision). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
The general rate is 77.2¢/liter, a specific or compound duty rather than a simple percentage, so the effective burden depends on the unit value of the goods: cheap goods pay proportionally more than expensive ones. Importers usually convert it to an ad valorem equivalent to compare it with other lines.
Goods that qualify under the Bahrain FTA, the Chile FTA, the Colombia TPA, the Jordan FTA, KORUS, and 6 others can enter duty-free instead of paying 77.2¢/liter. GSP does not cover it, so the saving depends on a free-trade agreement and its rules of origin, not on the exporter's development status. Reduced but not zero rates apply under some agreements: See 9822.04.05 for AU; See 9823.01.01-9823.01.07 for S+.
Neighbouring 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 |
Chapter 99 provisions in the footnotes
- 9904.04.01 Chapter 99 provision
Valued less than 20¢/liter
- 9904.04.08 Chapter 99 provision
If entered during the effective period of safeguards based upon quantity announced by the Secretary of Agriculture