HS Code 0404.10 : Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter is 0404.10. Under the 2026 United States (USITC HTS), the representative MFN general duty rate is 8.5% [USITC HTS 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 04
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
Heading 0404
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
Subheading .10
.10
Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
United States (USITC HTS 2026)
0404.10
MODULE 5: US IMPORT DUTY & FEE BREAKDOWN (LANDED COST STACK)
Federal Import VAT / GST
0.00%
US Has NO Federal VAT
Notice: Duty rates and trade remedies change frequently (Section 301, Section 232, anti-dumping orders, de minimis thresholds). Duty calculations are estimates for informational purposes only. Always verify exact rates with U.S. Customs and Border Protection (CBP) or a licensed customs broker prior to import.
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MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + FDA Food Facility RegistrationUSDA-APHIS (AP1): Veterinary Import Permit for Dairy/Animal Products
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Trade Remedies (Section 301, Section 232, AD/CVD)
China Section 301 Tariff Status
0% Additional Duty (Exempt)
Section 232 Steel/Aluminum Status
Exempt (Non-Metal Commodity)
EU CBAM Carbon Alert
Not in Scope
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| P | United States-Mexico-Canada Agreement (USMCA) | Free | Must meet USMCA Regional Value Content (RVC) or tariff shift rules. |
| KR | U.S.-Korea Free Trade Agreement (KORUS) | Free | Direct shipment from South Korea with KORUS Certificate of Origin. |
| AU | U.S.-Australia Free Trade Agreement | Free | Wholly obtained or tariff shift rule under US-Australia FTA. |
| A / D | GSP / African Growth & Opportunity Act (AGOA) | Free | 35% local value-add requirement for beneficiary country origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter
MODULE 11: Official CBP CROSS Binding Classification Rulings
No ruling cached for HS 0404.10.
Query the live U.S. Customs and Border Protection e-Rulings database:
Search Live CBP CROSS Database for 0404.10 →US National HTS Tariff Lines (0404.10)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 0404.10 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter | Free | Free | Rate on request | — |
| 0404.10.05.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Modified whey, Whey protein concentrates | 8.5% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 0404.10.08.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Modified whey, Other, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 13% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 0404.10.11.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Modified whey, Other, Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 13% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 0404.10.15.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Modified whey, Other, Other | $1.035/kg + 8.5% | 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, 9918.04.65 (CO) | $1.217/kg + 10% | kg |
| 0404.10.20.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Fluid | 0.34¢/liter | Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA, PE,S,SG) | 0.5¢/liter | liters |
| 0404.10.48.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Dried, Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 3.3¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 6.6¢/kg | kg |
| 0404.10.50 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Dried, Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions | 3.3¢/kg | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 6.6¢/kg | — |
| 0404.10.50.10 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Dried, Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions, Articles for which an import license is required | Free | Free | Rate on request | kg |
| 0404.10.50.90 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Dried, Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions, Other | Free | Free | Rate on request | kg |
| 0404.10.90.00 | Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter, Other, Dried, Other | 87.6¢/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.20 (AU) See 9823.06.01-9823.06.09 (S+) | $1.03/kg | kg |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0404.90 | Subheading under Heading 0404 | Compare Subheading 0404.90 → |
MODULE 13: Industry Classification & Crosswalk Mesh (NAICS & Schedule B)
U.S. Census NAICS Code
U.S. Census Schedule B (Exports)
Official Primary Sources & Authority References
USITC HTS Chapter 04 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter.
CBP CROSS Ruling Database (0404.10) ↗
Binding customs classification precedents for Heading 0404.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and United States (USITC HTS) general duty for Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter?
Under WCO Harmonized System 2022 and United States (USITC HTS), Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter is classified under HS 0404.10 (Heading 0404, Chapter 04). The representative US MFN general duty rate is 8.5%.
How is HS 0404.10 distinguished within Heading 0404 (Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included)?
Heading 0404 covers Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. Subheading 0404.10 specifically isolates Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0404.
What are the primary candidate subheadings related to HS 0404.10?
Related subheadings under Heading 0404 include 0404.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter?
Commercial Invoice (detailing Incoterms, currency, and origin), Packing List, Bill of Lading (or Air Waybill), CBP Form 7501 Entry Summary, and a continuous customs bond are required for formal entries.
Can goods under HS 0404.10 enter duty-free under USMCA or Free Trade Agreements?
Yes. Eligible goods originating in Mexico, Canada, South Korea, or Australia enter duty-free under preference SPI codes (P, KR, AU) provided they satisfy Regional Value Content (RVC) or tariff-shift rules with a valid Certificate of Origin.
What is the US formal entry threshold for shipments of Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter?
Commercial shipments of Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter with a customs value exceeding $2,500 USD require formal customs entry (CBP Form 7501) and a continuous entry bond. Informal entry applies to lower values.
How can an importer obtain a binding CBP classification ruling for HS 0404.10?
Importers may submit an e-Ruling request under 19 CFR Part 177 to CBP National Commodity Specialist Division (NCSD) to obtain a legally binding tariff classification ruling prior to importation.
What FDA Prior Notice requirements apply to commercial imports under HS 0404.10?
Under the Public Health Security and Bioterrorism Preparedness and Response Act (21 CFR 1.276), FDA Prior Notice must be submitted electronically via ACE or FDA PNSI before arrival.
What U.S. Census NAICS industry code corresponds to HS 0404.10?
HS 0404.10 maps to NAICS code 311514 (Dairy Product Manufacturing) under official U.S. Census Bureau trade concordance tables.
Does the United States assess federal VAT or GST on imports of HS 0404.10?
No. The United States does NOT charge a federal Value-Added Tax (VAT) or Goods and Services Tax (GST) on imports. Importers pay customs duty + MPF + HMF (if ocean freight).
How are Merchandise Processing Fee (MPF) and Harbor Maintenance Fee (HMF) calculated?
MPF is assessed at 0.3464% of entered value (min $32.71, max $634.62 per entry). HMF is assessed at 0.125% on ocean freight shipments entering US ports.
What is the Section 321 de minimis duty-free threshold for HS 0404.10?
Under Section 321 (19 U.S.C. 1321), eligible shipments valued at $800 USD or less imported by one person on one day enter duty-free and tax-free.
What U.S. Customs bond requirements apply to commercial entries under HS 0404.10?
Formal entries with customs value exceeding $2,500 USD require a continuous customs entry bond (CBP Form 301) to guarantee payment of duties, taxes, and fees.
What Importer Security Filing (ISF 10+2) rules apply to ocean imports of HS 0404.10?
Ocean container shipments bound for US ports require electronic ISF 10+2 submission via ACE at least 24 hours before loading at foreign ports.
How do USMCA preference rules apply to commercial imports under HS 0404.10?
Qualifying originating goods from Canada or Mexico meeting USMCA tariff-shift or Regional Value Content (RVC) rules enter duty-free under SPI code 'P'.