HS 040140 Of a fat content, by weight, exceeding 6 % but not exceeding 10 %
Quick Answer: Milk and cream imported under HS 040140 enters the UK at 48.00 GBP/100 kg, the EU at 57.50 EUR/100 kg, and the US at 77.2¢/liter (MFN). This classification specifically covers milk and cream with a fat content by weight exceeding 6% but not exceeding 10%. Importers should note that the US offers duty-free entry for certain trade agreement partners. CustomTariffs aggregates these varying rates, highlighting the importance of verifying specific country-of-origin and trade agreement implications for accurate customs declarations and duty calculations.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0401400000 | — | — | — |
| 0401401000 | 48.00 GBP / 100 kg | — | — |
| 0401401010 | 48.00 GBP / 100 kg | — | — |
| 0401401090 | 48.00 GBP / 100 kg | — | — |
| 0401409000 | 47.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0401400000 | — | — | — |
| 0401401000 | 57.50 EUR / 100 kg | — | — |
| 0401401090 | 57.50 EUR / 100 kg | — | — |
| 0401409000 | 56.60 EUR / 100 kg | — | — |
| 0401401010 | 57.50 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0401402500 | 77.2¢/liter | Free (BH,CL,CO,JO,KR,MA,OM,P,P+,PA,PE,SG) See 9822.04.05 (AU) See 9823.01.01-9823.01.07 (1 programs) | ["liters","kg cmsc"] |
| 040140 | — | — | — |
| 0401400500 | 3.2¢/liter | Free (16 programs) | ["liters","kg cmsc"] |
| 0401400200 | 3.2¢/liter | Free (17 programs) | ["liters"] |
Special rates available under trade agreements including USMCA, KORUS, GSP.
Duty rates sourced from the USITC (US International Trade Commission) Harmonized Tariff Schedule (HTS) (accessed 2/22/2026), EU TARIC – DG TAXUD (Directorate-General for Taxation and Customs Union) (accessed 2/22/2026), and UK Trade Tariff – HMRC (His Majesty's Revenue and Customs) (accessed 2/22/2026).
Data compiled and presented by HSRates.
Which Trade Agreements Reduce Duties for HS 0401.40?
Imports of Of a fat content, by weight, exceeding 6 % but not exceeding 10 % may qualify for reduced or zero duty rates under free trade agreements and preferential programs. The overview below shows available preferential arrangements by jurisdiction, compiled by HSRates from official tariff and trade agreement data.
United States (HTSUS)
Free for USMCA, KORUS, and 16 other programs
European Union (TARIC)
Preferential rate data not yet available.
United Kingdom
Preferential rate data not yet available.
Preferential rates require proof of origin and may be subject to quotas or conditions. Always verify eligibility with a licensed customs broker.
Data compiled by HSRates.
Which Preferential Rates Apply to Your Origin Country?
Select an origin country to see if preferential rates apply.
Preferential rates based on available trade agreements. Actual rates may vary.
How to Classify This HS Code?
What products does HS 040140 cover?
This subheading covers milk and cream that has a fat content, by weight, exceeding 6% but not exceeding 10%. According to the World Customs Organization's Harmonized System Nomenclature, this category is a specific subdivision of Heading 0401, which deals with milk and cream, not concentrated nor containing added sugar or other sweetening matter. Official tariff schedules, such as the USITC Harmonized Tariff Schedule (HTS) or the EU's TARIC database, define this range precisely, ensuring consistent classification for trade purposes. Products within this range are typically whole milk or certain types of cream intended for direct consumption or further processing.
What falls outside HS 040140?
The following products are excluded from HS 040140: milk and cream with a fat content below 6% or above 10%, concentrated milk and cream (HS 0402), milk and cream put up for retail sale as food preparations (HS 0404), and buttermilk, curdled milk and cream, yogurt, and other fermented or acidified milk and cream (HS 0403). Products that have had sugar or other sweetening matter added are also classified elsewhere. For instance, sweetened condensed milk would not fall under this subheading.
What are common classification mistakes for HS 040140?
A common error is misinterpreting the fat content threshold, leading to incorrect classification. For example, mistaking a product with 5.5% fat content for one that falls within the 6%-10% range, or vice versa, is a frequent issue. This can occur if the declared fat content is not accurately verified or if the product's description is ambiguous. Adherence to General Interpretative Rule 1 of the Harmonized System, which emphasizes that classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes, is crucial.
How should importers classify products under HS 040140?
The correct procedure for classifying products under HS 040140 involves a two-step process: first, determining the fat content by weight, and second, confirming that this content falls precisely within the specified range of over 6% but not exceeding 10%. Importers and customs brokers must consult the product's technical specifications or laboratory analysis to ascertain the exact fat percentage. This verified fat content is then cross-referenced with the official tariff schedule of the importing country to confirm the correct subheading.
How is the duty calculated for products under HS 040140?
A 10-liter container of whole milk with a declared customs value of $30.00 USD and a fat content of 7% would attract a US duty of $0.90. This is calculated using the Most Favored Nation (MFN) rate of 3.0% ad valorem, applied to the declared customs value ($30.00 USD × 0.03 = $0.90). This calculation is based on the rate published in the USITC Harmonized Tariff Schedule for subheading 040140.0000, which covers milk and cream with a fat content exceeding 6% but not exceeding 10%.
Which trade agreements reduce duties for HS 040140?
Several free trade agreements may reduce the applicable duty rate for HS 040140, including the United States-Mexico-Canada Agreement (USMCA), which can result in a duty rate of Free for originating products from Canada and Mexico. The Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) may also offer preferential rates for originating goods from member countries like Vietnam. To claim these preferences, importers typically require a valid certificate of origin or a self-certified origin statement, depending on the specific agreement and jurisdiction.
Which HS Codes Are Related?
Not the right code? Search all HS codes to find the correct tariff classification.
FAQ
What are the primary classification criteria for HS code 040140?
HS code 040140 specifically covers 'Milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 6 % but not exceeding 10 %'. The key classification criterion is the fat content by weight, which must fall strictly within the range of greater than 6% and up to and including 10%. Products outside this specific fat content range would be classified under different subheadings within HS 0401.
How is the import duty for HS code 040140 calculated, and can you provide an example?
The duty calculation for HS code 040140 can be based on a specific rate per unit of quantity (e.g., per 100 kg or per liter) or an ad valorem rate, depending on the importing country's tariff schedule. For instance, under the UK Global Tariff, a common rate is 48.00 GBP / 100 kg. If an importer brings 500 kg of milk powder classified under this code, the duty would be calculated as: 500 kg / 100 kg * 48.00 GBP/100 kg = 240.00 GBP. It is crucial to consult the specific tariff schedule of the destination country for the exact rate applicable.
What are some common trade agreements that might offer preferential duty rates for HS code 040140?
Several trade agreements can impact the duty rates for HS code 040140. For example, the provided sample rates indicate potential preferential treatment under agreements with countries like Bahrain (BH), Chile (CL), Colombia (CO), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG). Importers should verify if their product originates from a country with an active Free Trade Agreement (FTA) with the importing country to determine eligibility for reduced or zero duty rates. Documentation proving origin, such as a Certificate of Origin, is typically required.
What documentation is typically required for importing goods classified under HS code 040140?
Standard import documentation for HS code 040140 includes a commercial invoice, packing list, and bill of lading or air waybill. Crucially, importers must provide a detailed product specification or Certificate of Analysis (CoA) that clearly states the fat content by weight to substantiate the classification. If preferential duty rates are claimed under a trade agreement, a valid Certificate of Origin is also mandatory. Health and safety certificates or import permits may also be required depending on the destination country's regulations for dairy products.
How do different fat content levels affect the HS classification and duty rates for milk and cream?
The fat content is a primary determinant for classifying milk and cream under Chapter 04 of the Harmonized System. HS code 040140 is specifically for milk and cream with a fat content exceeding 6% but not exceeding 10%. Milk and cream with lower fat content (e.g., not exceeding 6%) would fall under HS code 040120, and those with higher fat content would be classified under different subheadings, such as 040150 for fat content exceeding 10%. Each of these subheadings will have its own set of applicable duty rates and potential preferential treatments, making accurate fat content determination essential for correct classification and duty assessment.