Harmonized Tariff Schedule of the U.S. › Chapter 04 Dairy produce; eggs; honey; edible products of animal origin
0402.99.90.00Tariff line
Classification path
Milk and cream, concentrated or containing added sugar or other sweetening matter
0402
Other
Other
Other
Other
0402.99.90.00
Rates of duty
General rate (Column 1)46.3¢/kg + 14.9%
SpecialFree (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)
Column 254.5¢/kg + 17.5%
Unitkg kg cmsc
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)
Printed page 984
Measure flags
for origin CN, entry date 2026-10-25 · base rate 46.3¢/kg + 14.9%
- Section 301 forced-labor tariff (12.5%)9903.05.31Applies+12.5%China: Column 1 rate + 12.5% additional
- China 301 List 4A (9903.88.15)9903.88.15Applies+7.5%8-digit subheading 0402.99.90 is on L4A
- 232 steel / aluminum / copper & derivatives (removed from scope)—N/A—0402.99.90 was on the 232 list and has been deleted from note 16 (2026-04-06); Milk and cream (except condensed milk), concentrated in non-solid forms, sweetened, not described in general note 15 or additional U.S. note 10 to chapter 4 of the HTSUS
- Tariff-rate quota: this is the over-quota lineInfo—Dairy TRQs (Section 22 / WTO; USDA FAS import licenses) | allocation: Licenses (issued yearly by USDA FAS) + partly first-come-first-served; high over-quota rates (specific + ad valorem) | over-quota goods may also face the chapter 99 subchapter IV (9904) safeguard duty: Y (9904.04–9904.06: additional price- / quantity-triggered safeguard duty on over-quota dairy) | Applies without allocation or once the quota is filled (chapter 4 additional U.S. note 10); the base rate above is the over-quota rate
- PGAFDA FD4 · requiredAPHIS Core AQ1AMS AM7
Confirmed total 34.9% · max 34.9%Full duty breakdown →