Harmonized Tariff Schedule of the United States · HTS code · HS 0403.90

0403.90.02

0403.90.02: Buttermilk, kefir and other fermented milk: Described in general note 15 of the tariff schedule and entered pursuant to its provisions

Buttermilk, kefir and other fermented milk

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 22 October 2026

  1. 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:
  2. 0403.90 Other:
  3. Sour cream containing not over 45 percent by weight of butterfat; buttermilk:
  4. Fluid:
  5. Sour cream:
  6. 0403.90.02 Described in general note 15 of the tariff schedule and entered pursuant to its provisions

What you pay

Importing into USA

Customs duty 3.2¢/liter 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)—3.2¢/liter
US–Australia FTA AUAustraliaFree
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, Belarus15¢/liter

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

0403.90 Yogurt; buttermilk, curdled milk and cream, kephir: other

UK specific or compound duty Third-country duty 18 tariff lines EU specific or compound duty Third-country duty 18 tariff lines Türkiye 8.3% – 170% Third-country duty 18 tariff lines · average 116.1%

USA lines: 0403.90

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.

  • N302241 U.S. CBP 1 March 2019 · 0403.90.90.00 revoked

    The tariff classification of Cheese Flavor Pastes and Cultured Cream Flavor Paste from New Zealand

  • 600009368 HMRC 15 December 2023 – 14 December 2026 · 0403 90 99 00

    Strawberry Frozen Yogurt. The product is used for the hospitality sector as a frozen dessert. It is made from a Ultra Heat Treated (UHT) with a dairy base of cream, low fat yogurt and strawberry puree to make the final product, with a fat content of 11.1%. It is made by blending the above…

Legal notes

Notes

1. The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.

2. For the purposes of heading 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.

3. For the purposes of heading 0405:

  1. (a) the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;

  2. (b) the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.

4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:

  1. (a) a milkfat content, by weight of the dry matter, of 5 % or more;

  2. (b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

  3. (c) they are moulded or capable of being moulded.

5. This chapter does not cover:

(a) non-living insects, unfit for human consumption (heading 0511);

  1. (b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);

  2. (c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or

  3. (d) albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).

6. For the purposes of heading 0410, the term ‘insects’ means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).

Chapter notes: Chapter 04 →

HTS code 0403.90.02 is a line of the Harmonized Tariff Schedule of the United States under HS subheading 0403.90 (yogurt; buttermilk, curdled milk and cream, kephir: other).

The general duty is a specific or compound duty: 3.2¢/liter.

For the same subheading, the Türkiye duty is 8.3%–170%.

The United States imported goods of subheading 0403.90 worth US$5.3m in 2024; the largest supplier was India.

Questions and answers

What is the USA import duty for HTS code 0403.90.02?

The general duty in the Harmonized Tariff Schedule of the United States is 3.2¢/liter; the supplementary unit is liters. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.

Is there a lower rate for 0403.90.02 under US trade agreements?

Yes. The Special column reads “Free (A+,AU, 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 0403.90 as a whole, the largest supplier in 2024 was India (US$1.2m).

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Typical products

Everyday names, not part of the legal text.