Duty Rates
General (Column 1 - MFN)
3.2¢/liter
This is a compound duty combining both a specific duty (per unit) and an ad valorem duty (percentage of value).
Column 2 Rate (Non-Tariff Treaty Countries)
This rate applies to countries without normal trade relations (most-favored-nation status) with the United States:
15¢/liter
Column 2 rates are substantially higher than Column 1 rates and are rarely applied in modern international trade due to most-favored-nation agreements.
What HTS 0403.90.04.00 Covers
Heading 0403 covers yogurt and other fermented or acidified milk and cream products, such as buttermilk, curdled milk, kephir, and similar cultured dairy. This particular statistical line is for products described in additional U.S. note 5 to Chapter 4 and entered under that note, meaning they come in under the applicable dairy tariff-rate quota. It is the in-quota classification for certain of these dairy products.
Notes for Importers
Because this line depends on additional U.S. note 5, it applies only when the goods qualify for and are entered under the relevant quota; identical product entered outside the quota goes to a different subheading. Importers frequently misclassify by ignoring whether quota quantities are available or whether required documentation supports quota entry. Confirm quota eligibility and note requirements before using this line.
Product Category
Live Animals & Animal Products
This chapter covers live animals, meat, fish, dairy products, eggs, honey, and other animal-derived products.
Classification Details
| Field | Value |
|---|
| HTS Code | 0403.90.04.00 |
| Description | Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions |
| Chapter | 4 - Live Animals & Animal Products |
| General Duty Rate | 3.2¢/liter |
| Rate Type | Compound |
| Special Rates | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) |
Related HTS Codes
Other tariff codes under the same heading:
Frequently Asked Questions
What does entered pursuant to additional U.S. note 5 mean?
It means the dairy product qualifies for and is being brought in under a specific tariff-rate quota set out in that note, which controls when this in-quota line applies.
What happens if the quota is filled?
Product that cannot enter under the quota is classified under the corresponding over-quota subheading instead of this line.
Does this cover plain yogurt?
Fermented and acidified milk products under heading 0403 can include yogurt-type goods, but this specific line is limited to those meeting note 5 and entered under its quota terms.
What is the HTS code 0403.90.04.00 used for?
HTS code 0403.90.04.00 is the harmonized tariff schedule code for Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions. This code is used to classify and identify this product type for customs clearance, duty calculation, and trade statistics.
What is the Column 2 rate for HTS 0403.90.04.00?
The Column 2 rate is the tariff duty rate applicable to goods from countries that do not have normal trade relations with the United States. This rate is typically higher than Column 1 (Most Favored Nation) rates and is rarely used in modern trade due to most-favored-nation agreements.
Do I need a customs broker to import goods classified under HTS 0403.90.04.00?
While not always required, using a licensed customs broker is highly recommended for most imports. A customs broker can help ensure proper HTS classification, prepare customs documentation, pay duties correctly, and avoid delays or penalties. Your broker should be familiar with Live Animals & Animal Products products.
Which countries receive special tariff rates for HTS 0403.90.04.00?
Multiple free trade agreements and trade preference programs provide reduced or free tariffs for eligible HTS classifications. Common programs include USMCA (Canada, Mexico), various bilateral FTAs (Korea, Australia, Singapore), GSP for developing countries, and AGOA for eligible African nations. Check the special rates section on this page.
How does HTS code 0403.90.04.00 affect my import costs?
The HTS code determines the applicable duty rate (either free or a percentage/specific amount), whether your product qualifies for trade agreement benefits, any quota restrictions, and special documentation requirements. Proper classification directly impacts your import expenses, so verify the correct code with your supplier or a customs professional.