Harmonized Tariff Schedule of the United States · HTS code · HS 0402.91

0402.91.10

0402.91.10: Evaporated milk (unsweetened): Described in additional U.S. note 11 to this chapter: in airtight containers

Evaporated milk (unsweetened)

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. 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter:
  2. Other:
  3. 0402.91 Not containing added sugar or other sweetening matter:
  4. Described in additional U.S. note 11 to this chapter and entered pursuant to its provisions:
  5. 0402.91.10 In airtight containers

What you pay

Importing into USA

Customs duty 2.2¢/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)—2.2¢/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, Belarus4¢/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

0402.91 Not containing added sugar or other sweetening matter

UK specific or compound duty Third-country duty 6 tariff lines EU specific or compound duty Third-country duty 6 tariff lines Türkiye 180% Third-country duty 6 tariff lines Canada specific or compound duty Third-country duty 2 tariff lines Mexico 20% – 45% Third-country duty 2 tariff lines · average 32.5% Brazil 12.6% Third-country duty 1 tariff line Argentina 14% Third-country duty 3 tariff lines Peru Free Third-country duty 2 tariff lines New Zealand Free Third-country duty 1 tariff line Japan 25% – 30% Third-country duty 5 tariff lines · average 26.8% · 2× specific or compound duty Taiwan 5% – 20% Third-country duty 8 tariff lines · average 18.1% GCC 5% Third-country duty 3 tariff lines Switzerland specific or compound duty Third-country duty 2 tariff lines Norway specific or compound duty Third-country duty 1 tariff line North Macedonia 15% Third-country duty 6 tariff lines Nigeria 10% – 20% Third-country duty 2 tariff lines · average 15%

USA lines: 0402.91

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.

  • N305774 U.S. CBP 10 September 2019 · 0402.91.10.00

    The tariff classification of Evaporated Milk from Ukraine

Legal notes

Chapter notes: Chapter 04 →

In the Harmonized Tariff Schedule of the United States, 0402.91.10 is one of 6 lines under subheading 0402.91, not containing added sugar or other sweetening matter.

The general duty is a specific or compound duty: 2.2¢/kg.

For the same subheading, the Türkiye duty is 180%, the Mexico duty is 20%–45%, the Brazil duty is 12.6%, the Argentina duty is 14%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 25%–30%, the Taiwan duty is 5%–20%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 10%–20%.

The United States imported goods of subheading 0402.91 worth US$28m in 2024; the largest supplier was Peru.

Questions and answers

What is the USA import duty for HTS code 0402.91.10?

The general duty in the Harmonized Tariff Schedule of the United States is 2.2¢/kg; the supplementary unit is kg, kg cmsc. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 0402.91.10 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 0402.91 as a whole, the largest supplier in 2024 was Peru (US$13m), followed by Mexico.

Download as CSV Follow changes (RSS)