HS Heading 0401 : Milk and cream, not concentrated nor containing added sugar or other sweetening matter
HEADING DEFINITION & DISAMBIGUATION
HS Heading 0401 encompasses milk and cream, not concentrated nor containing added sugar or other sweetening matter. It classifies 4 6-digit WCO subheadings within Chapter 04 under the Harmonized System [USITC HTS 2026].
Subheadings Under Heading 0401
| HS Code | WCO 6-Digit Subheading Description | Chapter | Operational Package |
|---|---|---|---|
| 0401.10 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, not exceeding 1 percent | 04 | View 0401.10 Package → |
| 0401.20 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 1 percent but not exceeding 6 percent | 04 | View 0401.20 Package → |
| 0401.40 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 6 percent but not exceeding 10 percent | 04 | View 0401.40 Package → |
| 0401.50 | Milk and cream, not concentrated nor containing added sugar or other sweetening matter, Of a fat content, by weight, exceeding 10 percent | 04 | View 0401.50 Package → |
DISAMBIGUATION & CLASSIFICATION GUIDE
How to Select the Correct Subheading Under Heading 0401
Commercial shipments must be declared under the exact 6-digit WCO subheading that matches physical, chemical, or processing characteristics. Review the subheading descriptions above and verify against binding CBP CROSS rulings prior to entry filing.
Official Primary Sources & Authority References
USITC HTS Heading 0401 ↗
United States International Trade Commission official Harmonized Tariff Schedule.
CBP CROSS Rulings ↗
CBP e-Rulings database for Heading 0401 precedent rulings.
WCO Nomenclature ↗
World Customs Organization Harmonized System 2022 nomenclature standard.
U.S. Census Foreign Trade ↗
U.S. Census Bureau HTS-to-NAICS concordance and Schedule B export database.
Heading 0401 Frequently Asked Questions (FAQ)
What commercial articles are grouped under HS Heading 0401?
HS Heading 0401 covers Milk and cream, not concentrated nor containing added sugar or other sweetening matter, grouping 4 6-digit WCO subheadings.
How are 6-digit subheadings structured under Heading 0401?
Subheadings under Heading 0401 range from 0401.11 to 0401.90, classifying goods by processing state, origin, or material composition.
What is the representative US import duty rate for Heading 0401?
US MFN general duty rates for Heading 0401 commodities range from Duty-Free up to representative ad valorem percentages under the 2026 US HTS.
Are Section 301 tariffs applicable to goods under Heading 0401?
Section 301 additional tariffs depend on the specific 8-digit or 10-digit US HTS code and country of origin (e.g. China Lists 1–4A).
What PGA message set flags apply to Heading 0401?
Partner Government Agency flags (FDA, USDA APHIS, EPA) apply depending on the specific commodity sub-classification.
How do I distinguish between subheadings under Heading 0401?
Review WCO subheading terms and candidate descriptions. For example, unroasted vs. roasted or decaffeinated vs. non-decaffeinated.
Can goods under Heading 0401 enter duty-free under USMCA?
Yes. Goods originating in USMCA territories (US, Mexico, Canada) enter duty-free under SPI code P with a valid Certificate of Origin.
What is the Section 321 de minimis limit for Heading 0401?
Eligible import shipments valued at $800 USD or less imported by one person on one day enter duty-free under 19 U.S.C. 1321.
What documents are required for formal customs entry of Heading 0401?
Commercial Invoice, Packing List, Bill of Lading, and CBP Form 7501 are mandatory for entries exceeding $2,500 USD.
How can an importer get a binding CBP classification ruling for Heading 0401?
Importers may apply for a binding ruling via CBP National Commodity Specialist Division under 19 CFR Part 177.