Why does the rate differ by country for the same HTS code?

The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.

Is this the rate I will actually pay?

It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.

HTS 0401

Heading 0401 covers milk and cream, not concentrated nor containing added sugar or other sweetening matter. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 0401.10.00.00, the first line under this heading. Its Column 1 rate is 0.34¢/liter; other lines under 0401 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 20.00% plus a per-unit component and Italy carries 0.00% plus a per-unit component.

Chapter 04 · Verified 2026-08-31
HTS 2026HTSRev17

12 statistical lines under this heading · 7 distinct Column 1 rates · highest ad valorem total 20.00% from China · lowest 0.00% from Italy

Origin	Ad valorem layers	Layers	Reported under
China CHN	20.00% + per-unit	mfn + s301 + s301	9903.88.15 9903.05.31
Vietnam VNM	12.50% + per-unit	mfn + s301	9903.05.84
Thailand THA	12.50% + per-unit	mfn + s301	9903.05.77
Brazil BRA	12.50% + per-unit	mfn + s301	9903.05.27
Mexico MEX	10.00% + per-unit	mfn + s301	9903.05.55
Canada CAN	10.00% + per-unit	mfn + s301	9903.05.29
India IND	10.00% + per-unit	mfn + s301	9903.05.44
United Kingdom GBR	10.00% + per-unit	mfn + s301	9903.05.81
Germany DEU	0.00% + per-unit	mfn	—
Japan JPN	0.00% + per-unit	mfn	—
South Korea KOR	0.00% + per-unit	mfn	—
Italy ITA	0.00% + per-unit	mfn	—

Table 1Rate by country of origin for 0401.10.00.00, resolved 2026-08-31. The first statistical line under 0401; other lines may carry different Column 1 rates.

Code	Description	Column 1	Special	Units
0401.10.00.00	Of a fat content, by weight, not exceeding 1 percent	0.34¢/liter	Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	liters, kg
0401.20.20.00	For not over 11,356,236 liters entered in any calendar year	0.43¢/liter	Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	liters, kg cmsc
0401.20.40.00	Other	1.5¢/liter	Free (AU,BH,CL,CO,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	liters, kg cmsc
0401.40.02.00	Described in general note 15 of the tariff schedule and entered pursuant to its provisions	3.2¢/liter	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)	liters
0401.40.05.00	Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	3.2¢/liter	Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	liters, kg cmsc
0401.40.25.00	Other	77.2¢/liter	Free (BH,CL,CO,JO,KR,MA,OM,P,P+,PA,PE,SG) See 9822.04.05 (AU) See 9823.01.01-9823.01.07 (S+)	liters, kg cmsc
0401.50.02.00	Described in general note 15 of the tariff schedule and entered pursuant to its provisions	3.2¢/liter	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)	liters
0401.50.05.00	Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions	3.2¢/liter	Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	liters, kg cmsc
0401.50.25.00	Other	77.2¢/liter	Free (BH,CL,CO,JO,KR,MA,OM,P,P+,PA,PE,SG) See 9822.04.05 (AU) See 9823.01.01-9823.01.07 (S+)	liters, kg cmsc
0401.50.42.00	Described in general note 15 of the tariff schedule and entered pursuant to its provisions	12.3¢/kg	Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	liters, kg
0401.50.50.00	Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions	12.3¢/kg	Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	liters, kg
0401.50.75.00	Other	$1.646/kg	Free (BH,CL,CO,JO,KR,MA,OM,P,P+,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) See 9908.04.01 (IL)	liters, kg

Table 2Statistical suffixes under 0401. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.

Programme	Rate as published	Contribution	Reported under	In force from
Column 1 General (MFN)	0.34¢/liter	per unit	—	not established
Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.
Section 301	The duty provided in the applicable subheading + 7.5%	7.50%	9903.88.15	2019-09-01
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so. Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 4A) (84 FR 43304), published 2019-08-20. Verified 2026-08-31.
Section 301	The duty provided in the applicable subheading + 12.5%	12.50%	9903.05.31	2026-07-24
Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31.

Read with care.

At least one applicable rate is charged per unit of quantity. The percentage shown covers only the ad valorem portion of the duty.

Table 3Duty stack for 0401.10.00.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 0401?: Heading 0401 covers milk and cream, not concentrated nor containing added sugar or other sweetening matter. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 0401.10.00.00, the first line under this heading. Its Column 1 rate is 0.34¢/liter; other lines under 0401 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 20.00% plus a per-unit component and Italy carries 0.00% plus a per-unit component.
Why does the rate differ by country for the same HTS code?: The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
Is this the rate I will actually pay?: It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.