HTS heading · chapter 04
0404
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
Analysis
Heading 0404 of the Harmonized Tariff Schedule covers whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere…. It divides into 2 six-digit subheadings and 13 eight-digit tariff lines, with 14 ten-digit statistical suffixes below them.
None of its 13 lines is duty-free at the general rate. Rates run from 8.5% to 14.5% with a median of 13%, so the line you choose sets the duty.
The spread of 6 percentage points between the cheapest and dearest lines makes misclassification expensive here. The highest rate, 14.5%, applies to 0404.90.28 (described in general note 15 of the tariff…) and 0404.90.30 (described in additional U.S. note 10 to this…).
7 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 0404.10 (whey and modified whey, whether or not…, 8 lines) and 0404.90 (other, 5 lines).
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0404.10.05 | Whey protein concentrates | 8.5% |
| 0404.10.08 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 13% |
| 0404.10.11 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 13% |
| 0404.10.15 | Other: other | $1.035/kg + 8.5% |
| 0404.10.20 | Other: fluid | 0.34¢/liter |
| 0404.10.48 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.3¢/kg |
| 0404.10.50 | Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions | 3.3¢/kg |
| 0404.10.90 | Dried: other | 87.6¢/kg |
| 0404.90.10 | Milk protein concentrates | 0.37¢/kg |
| 0404.90.28 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 14.5% |
| 0404.90.30 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 14.5% |
| 0404.90.50 | Dairy products described in additional U.S. note 1 to chapter 4: other | $1.189/kg + 8.5% |
| 0404.90.70 | Other: other | 8.5% |