HTS heading · chapter 04
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 other sweetening matter or flavored or containing added fruit, nuts or cocoa
Analysis
Heading 0403 of the Harmonized Tariff Schedule covers yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit…. It divides into 2 six-digit subheadings and 24 eight-digit tariff lines, with 25 ten-digit statistical suffixes below them.
None of its 24 lines is duty-free at the general rate. Rates run from 17% to 20% with a median of 20%, so the line you choose sets the duty.
Its median rate of 20% sits at the 91st percentile of the headings in chapter 04.
18 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 0403.90 (other, 20 lines) and 0403.20 (yogurt, 4 lines).
By Census's concordance, most of its statistical lines are made by Dry, Condensed, and Evaporated Dairy Product Manufacturing (311514) and Fluid Milk Manufacturing (311511). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0403.20.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions. | 20% |
| 0403.20.10 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 20% |
| 0403.20.50 | In dry form: other | $1.035/kg + 17% |
| 0403.20.90 | Yogurt: other | 17% |
| 0403.90.02 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.2¢/liter |
| 0403.90.04 | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions | 3.2¢/liter |
| 0403.90.16 | Sour cream: other | 77.2¢/liter |
| 0403.90.20 | Fluid: buttermilk | 0.34¢/liter |
| 0403.90.37 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.3¢/kg |
| 0403.90.41 | Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions | 3.3¢/kg |
| 0403.90.45 | Containing not over 6 percent by weight of butterfat: other | 87.6¢/kg |
| 0403.90.47 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 6.8¢/kg |
| 0403.90.51 | Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions | 6.8¢/kg |
| 0403.90.55 | Containing over 6 percent but not over 35 percent by weight of butterfat: other | $1.092/kg |
| 0403.90.57 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 13.7¢/kg |
| 0403.90.61 | Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions | 13.7¢/kg |
| 0403.90.65 | Other: other | $1.556/kg |
| 0403.90.72 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12.3¢/kg |
| 0403.90.74 | Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions | 12.3¢/kg |
| 0403.90.78 | Sour cream containing over 45 percent by weight of butterfat: other | $1.646/kg |
| 0403.90.85 | Fermented milk other than dried fermented milk or other than dried milk with added lactic ferments | 17% |
| 0403.90.87 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 20% |
| 0403.90.90 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 20% |
| 0403.90.95 | Other: other | $1.034/kg + 17% |