Harmonized Tariff Schedule of the United States · HTS code · HS 0401.50

0401.50.50

0401.50.50: Cream and milk, over 10% fat: Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions

Cream and milk, over 10% fat

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter:
  2. 0401.50 Of a fat content, by weight, exceeding 10 percent:
  3. Other:
  4. 0401.50.50 Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions

What you pay

Importing into USA

Customs duty 12.3¢/kg standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.

Additional duties and import rules

Charges on top of the customs duty, and rules the goods must meet at the border.

Additional duties and charges 1

  • Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—12.3¢/kg
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus31¢/kg

Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).

Same subheading in other tariffs

0401.50 Of a fat content, by weight, exceeding 10 %

UK specific or compound duty Third-country duty 12 tariff lines EU specific or compound duty Third-country duty 6 tariff lines Türkiye 150% Third-country duty 6 tariff lines Canada 7.5% Third-country duty 2 tariff lines · 1× specific or compound duty Mexico 10% Third-country duty 2 tariff lines Brazil 10.8% – 12.6% Third-country duty 3 tariff lines · average 11.4% Argentina 10.8% – 12.6% Third-country duty 7 tariff lines · average 11.8% Peru Free Third-country duty 1 tariff line New Zealand Free Third-country duty 2 tariff lines Japan 21.3% – 25% Third-country duty 5 tariff lines · average 23.8% · 2× specific or compound duty Taiwan 20% Third-country duty 3 tariff lines · 2× specific or compound duty GCC 5% Third-country duty 3 tariff lines Switzerland specific or compound duty Third-country duty 2 tariff lines Norway 439% Third-country duty 1 tariff line North Macedonia 20% Third-country duty 6 tariff lines Nigeria 20% Third-country duty 1 tariff line

USA lines: 0401.50

Binding rulings for similar goods

Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.

  • N291932 U.S. CBP 8 December 2017 · 0401.50.05.00

    The tariff classification of Whipping Cream and Aerosol Whipped Cream from Belgium and France

  • 600013249 HMRC 15 May 2025 – 14 May 2028 · 0401 50 91 00

    Clotted Cream. Clotted cream is made from 100% full-fat cow's milk. The milk is heated, in shallow pans, and then allowed to cool slowly. During this cooling process, the cream separates from the milk whey, forming a thick, rich fat layer at the surface, referred to as " clots" or “clouts”. The…

Legal notes

Additional notes

1. The duty rate applicable to mixtures falling in headings 0401 to 0406 shall be as follows:

  1. (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

  2. (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

2. For the purposes of subheadings 040811 and 040819, the following applies:

the expression ‘otherwise preserved’ applies also to egg yolks with limited amounts of salt (in general, an amount of up to around 12 % by weight) or minor amounts of chemicals added for preservation purposes, provided that both of the following conditions are fulfilled:

  1. (i) the products retain the character of egg yolks of subheadings 040811 and 040819;

  2. (ii) salt or chemicals are not used at a level higher than is necessary for the purposes of preservation.

3. Dairy produce of Chapter 4 includes dairy permeates, which are milk products characterised by a high content of lactose and obtained by removing milk fats and milk proteins from milk, whey, cream and/or sweet buttermilk, and/or from similar raw material by ultrafiltration or other processing techniques.

4. For the purposes of subheadings 040410 and 040490 the following applies :

Milk permeate and whey permeate can be analytically distinguished by the presence of substances (e.g. lactic acid, lactates and glycomacropeptides) which are associated with whey production.

Subheading 040410 includes ‘whey permeate’ which is a product with generally a slightly sour smell, obtained from whey or mixtures of natural whey constituents by ultrafiltration or other processing techniques.

The presence of substances associated with whey production (e.g. lactic acid, lactates and glycomacropeptides) is a condition for the classification of whey permeates into that subheading.

Subheading 040490 includes ‘milk permeate’ which is a product with generally a milky smell obtained from milk by ultrafiltration or other processing techniques. The quantitatively limited level or absence of lactic acid and lactates (lower than 0,100 % by weight, in milk permeates in powder form, or lower than 0,015 % by weight in milk permeates in liquid form) as well as the absence of glycomacropeptides, are the conditions for the classification of milk permeates into subheading 040490.

The method to be used for the detection of lactates shall be the ISO 8069:2005 method and the method to detect rennet whey (i.e. the presence of caseinomacropeptides such as glycomacropeptides) shall be the method set out in Appendix II to Commission Implementing Regulation (EU) 2018/150.

Chapter notes: Chapter 04 →

In the Harmonized Tariff Schedule of the United States, 0401.50.50 is one of 6 lines under subheading 0401.50, of a fat content, by weight, exceeding 10 %.

The general duty is a specific or compound duty: 12.3¢/kg.

For the same subheading, the Türkiye duty is 150%, the Canada duty is 7.5%, the Mexico duty is 10%, the Brazil duty is 10.8%–12.6%, the Argentina duty is 10.8%–12.6%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 21.3%–25%, the Taiwan duty is 20%, the GCC duty is 5%, the Norway duty is 439%, the North Macedonia duty is 20% and the Nigeria duty is 20%.

The United States imported goods of subheading 0401.50 worth US$36m in 2024; the largest supplier was Mexico, and the United Kingdom ranked 5th with US$2m.

Questions and answers

What is the USA import duty for HTS code 0401.50.50?

The general duty in the Harmonized Tariff Schedule of the United States is 12.3¢/kg; the supplementary unit is liters, kg. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 0401.50.50 under US trade agreements?

Yes. The Special column reads “Free (A+,BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.

Where does the United States import these goods from?

For subheading 0401.50 as a whole, the largest supplier in 2024 was Mexico (US$19m), followed by Ireland.

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Typical products

Everyday names, not part of the legal text.