HTS heading · chapter 04
0402
Milk and cream, concentrated or containing added sugar or other sweetening matter
Analysis
Heading 0402 of the Harmonized Tariff Schedule covers milk and cream, concentrated or containing added sugar or other sweetening matter. It divides into 5 six-digit subheadings and 30 eight-digit tariff lines, with 30 ten-digit statistical suffixes below them.
None of its 30 lines is duty-free at the general rate. Rates run from 17.5% to 17.5% with a median of 17.5%, so the line you choose sets the duty.
Its median rate of 17.5% sits at the 82nd percentile of the headings in chapter 04.
26 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 0402.21 (not containing added sugar or other sweetening…, 9 lines), 0402.99 (other, 9 lines), 0402.91 (not containing added sugar or other sweetening…, 6 lines) and 0402.10 (in powder, granules or other solid forms, of a…, 3 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0402.10.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.3¢/kg |
| 0402.10.10 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions | 3.3¢/kg |
| 0402.10.50 | In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 percent: other | 86.5¢/kg |
| 0402.21.02 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.3¢/kg |
| 0402.21.05 | Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions | 3.3¢/kg |
| 0402.21.25 | Of a fat content, by weight, not exceeding 3 percent: other | 86.5¢/kg |
| 0402.21.27 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.8¢/kg |
| 0402.21.30 | Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions | 6.8¢/kg |
| 0402.21.50 | Of a fat content, by weight, exceeding 3 percent but not exceeding 35 percent: other | $1.092/kg |
| 0402.21.73 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 13.7¢/kg |
| 0402.21.75 | Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions | 13.7¢/kg |
| 0402.21.90 | Other: other | $1.556/kg |
| 0402.29.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 17.5% |
| 0402.29.10 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 17.5% |
| 0402.29.50 | Other: other | $1.104/kg + 14.9% |
| 0402.91.03 | In airtight containers | 2.2¢/kg |
| 0402.91.06 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions: other | 3.3¢/kg |
| 0402.91.10 | In airtight containers | 2.2¢/kg |
| 0402.91.30 | Described in additional U.S. note 11 to this chapter and entered pursuant to its provisions: other | 3.3¢/kg |
| 0402.91.70 | In airtight containers | 31.3¢/kg |
| 0402.91.90 | Other: other | 31.3¢/kg |
| 0402.99.03 | In airtight containers | 3.9¢/kg |
| 0402.99.06 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions: other | 3.3¢/kg |
| 0402.99.10 | In airtight containers | 3.9¢/kg |
| 0402.99.30 | Described in additional U.S. note 11 to this chapter and entered pursuant to its provisions: other | 3.3¢/kg |
| 0402.99.45 | In airtight containers | 49.6¢/kg |
| 0402.99.55 | Other: other | 49.6¢/kg |
| 0402.99.68 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 17.5% |
| 0402.99.70 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 17.5% |
| 0402.99.90 | Other: other | 46.3¢/kg + 14.9% |