Tariff WatchFor business

HTS 0403

Heading 0403 covers 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 0403.20.05.00, the first line under this heading. Its Column 1 rate is 20%; other lines under 0403 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 40.00% and Italy carries 20.00%.

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

25 statistical lines under this heading · 15 distinct Column 1 rates · highest ad valorem total 40.00% from China · lowest 20.00% from Italy

OriginAd valorem layersLayersReported under
China CHN40.00%mfn + s301 + s3019903.88.15 9903.05.31
Vietnam VNM32.50%mfn + s3019903.05.84
Thailand THA32.50%mfn + s3019903.05.77
Brazil BRA32.50%mfn + s3019903.05.27
Mexico MEX30.00%mfn + s3019903.05.55
Canada CAN30.00%mfn + s3019903.05.29
India IND30.00%mfn + s3019903.05.44
United Kingdom GBR30.00%mfn + s3019903.05.81
Germany DEU20.00%mfn + s3019903.05.38
Japan JPN20.00%mfn + s3019903.05.48
South Korea KOR20.00%mfn + s3019903.05.70
Italy ITA20.00%mfn + s3019903.05.38
Table 1Rate by country of origin for 0403.20.05.00, resolved 2026-08-31. The first statistical line under 0403; other lines may carry different Column 1 rates.
CodeDescriptionColumn 1SpecialUnits
0403.20.05.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions.20%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
0403.20.10.00Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions20%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0403.20.50.00Other$1.035/kg + 17%Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.06.01-9823.06.09 (S+) See 9918.04.60, 9918.04.63 (CO)kg, kg cmsc
0403.20.90.00Other17%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0403.90.02.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions3.2¢/literFree (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)liters
0403.90.04.00Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions3.2¢/literFree (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)liters, kg cmsc
0403.90.16.00Other77.2¢/literFree (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.05 (AU) See 9823.01.01-9823.01.07 (S+)liters, kg cmsc
0403.90.20.00Buttermilk0.34¢/literFree (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA, PE,S,SG)liters, kg cmsc
0403.90.37.00Described 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
0403.90.41.10Articles for which an import license is requiredinheritedkg, kg cmsc
0403.90.41.90Otherinheritedkg, kg cmsc
0403.90.45.00Other87.6¢/kgFree (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.20 (AU) See 9823.06.01-9823.06.09 (S+)kg, kg cmsc
0403.90.47.00Described 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
0403.90.51.00Described 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
0403.90.55.00Other$1.092/kgFree (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.20 (AU) See 9823.06.01-9823.06.09 (S+)kg, kg cmsc
0403.90.57.00Described 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
0403.90.61.00Described 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
0403.90.65.00Other$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
0403.90.72.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions12.3¢/kgFree (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
0403.90.74.00Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions12.3¢/kgFree (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0403.90.78.00Other$1.646/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+) See 9908.04.01 (IL)kg, kg cmsc
0403.90.85.00Fermented milk other than dried fermented milk or other than dried milk with added lactic ferments17%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0403.90.87.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions20%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg
0403.90.90.00Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions20%Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)kg, kg cmsc
0403.90.95.00Other$1.034/kg + 17%Free (BH,CL,JO,KR,MA,OM,P,PA,SG) See 9822.04.25 (AU) See 9823.06.01-9823.06.09 (S+) See 9918.04.60, 9918.04.64 (CO)kg, kg cmsc
Table 2Statistical suffixes under 0403. 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)20%20.00%not 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.

Table 3Duty stack for 0403.20.05.00 from China, resolved 2026-08-31.

Common questions

What is the duty rate for HTS 0403?
Heading 0403 covers 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. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 0403.20.05.00, the first line under this heading. Its Column 1 rate is 20%; other lines under 0403 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 40.00% and Italy carries 20.00%.
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.