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HTS 0402

Heading 0402 covers milk and cream, concentrated or containing added sugar or other sweetening matter. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 0402.10.05.00, the first line under this heading. Its Column 1 rate is 3.3¢/kg; other lines under 0402 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: Canada carries 60.00% plus a per-unit component and Italy carries 0.00% plus a per-unit component.

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

30 statistical lines under this heading · 13 distinct Column 1 rates · highest ad valorem total 60.00% from Canada · lowest 0.00% from Italy

OriginAd valorem layersLayersReported under
Canada CAN60.00% + per-unitmfn + s301 + s3389903.05.29 9903.03.13
China CHN20.00% + per-unitmfn + s301 + s3019903.88.15 9903.05.31
Vietnam VNM12.50% + per-unitmfn + s3019903.05.84
Thailand THA12.50% + per-unitmfn + s3019903.05.77
Brazil BRA12.50% + per-unitmfn + s3019903.05.27
Mexico MEX10.00% + per-unitmfn + s3019903.05.55
India IND10.00% + per-unitmfn + s3019903.05.44
United Kingdom GBR10.00% + per-unitmfn + s3019903.05.81
Germany DEU0.00% + per-unitmfn
Japan JPN0.00% + per-unitmfn
South Korea KOR0.00% + per-unitmfn
Italy ITA0.00% + per-unitmfn
Table 1Rate by country of origin for 0402.10.05.00, resolved 2026-08-31. The first statistical line under 0402; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
0402.10.05.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions3.3¢/kgFree (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)kg
0402.10.10.00Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions3.3¢/kgFree (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0402.10.50.00Other86.5¢/kgFree (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.15 (AU) See 9823.02.01-9823.02.04 (S+) See 9908.04.03 (IL)kg, kg cmsc
0402.21.02.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions3.3¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
0402.21.05.00Described in additional U.S. note 7 to this chapter and entered pursuant to its provisions3.3¢/kgFree (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0402.21.25.00Other86.5¢/kgFree (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.15 (AU) See 9823.02.01-9823.02.04 (S+) See 9908.04.03 (IL)kg, kg cmsc
0402.21.27.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions6.8¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
0402.21.30.00Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions6.8¢/kgFree (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0402.21.50.00Other$1.092/kgFree (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.20 (AU) See 9823.05.01-9823.05.06 (S+)kg, kg cmsc
0402.21.73.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions13.7¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
0402.21.75.00Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions13.7¢/kgFree (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0402.21.90.00Other$1.556/kgFree (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+)kg, kg cmsc
0402.29.05.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions17.5%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
0402.29.10.00Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions17.5%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0402.29.50.00Other$1.104/kg + 14.9%Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.05.01-9823.05.06 (S+) See 9918.04.60, 9918.04.61 (CO)kg, kg cmsc
0402.91.03.00In airtight containers2.2¢/kgFree (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)kg
0402.91.06.00Other3.3¢/kgFree (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)kg
0402.91.10.00In airtight containers2.2¢/kgFree (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0402.91.30.00Other3.3¢/kgFree (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0402.91.70.00In airtight containers31.3¢/kgFree (BH,CL,CO,JO,KR,MA,OM,P,PE,SG) See 9822.04.30 (AU) See 9823.07.01-9823.07.07 (S+) See 9919.04.10, 9919.04.11, 9919.04.13 (PA)kg, kg cmsc
0402.91.90.00Other31.3¢/kgFree (BH,CL,CO,JO,KR,MA,OM,P,PE,SG) See 9822.04.30 (AU) See 9823.07.01-9823.07.07 (S+) See 9919.04.10, 9919.04.11, 9919.04.13 (PA)kg, kg cmsc
0402.99.03.00In airtight containers3.9¢/kgFree (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)kg
0402.99.06.00Other3.3¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
0402.99.10.00In airtight containers3.9¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0402.99.30.00Other3.3¢/kgFree (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0402.99.45.00In airtight containers49.6¢/kgFree (BH,CL,CO,JO,KR,MA,OM,P,PE,SG) See 9822.04.30 (AU) See 9823.07.01-9823.07.07 (S+) See 9919.04.10, 9919.04.12, 99.19.04.14 (PA)kg, kg cmsc
0402.99.55.00Other49.6¢/kgFree (BH,CL,CO,JO,KR,MA,OM,P,PE,SG) See 9822.04.30 (AU) See 9823.07.01-9823.07.07 (S+) See 9919.04.10, 9919.04.12, 99.19.04.14 (PA)kg, kg cmsc
0402.99.68.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions17.5%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
0402.99.70.00Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions17.5%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0402.99.90.00Other46.3¢/kg + 14.9%Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.07.01-9823.07.07 (S+) See 9918.04.60, 9918.04.62 (CO)kg, kg cmsc
Table 2Statistical suffixes under 0402. Duty is assessed at the 10-digit level; the Column 1 rate is stated at the subheading and inherited below it.
ProgrammeRate as publishedContributionReported underIn force from
Column 1 General (MFN)3.3¢/kgper unitnot established

Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31.

Section 301The duty provided in the applicable subheading + 7.5%7.50%9903.88.152019-09-01
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 301The duty provided in the applicable subheading + 12.5%12.50%9903.05.312026-07-24

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 0402.10.05.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 0402?
Heading 0402 covers milk and cream, concentrated or containing added sugar or other sweetening matter. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 0402.10.05.00, the first line under this heading. Its Column 1 rate is 3.3¢/kg; other lines under 0402 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: Canada carries 60.00% 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.