HS 040150 Of a fat content, by weight, exceeding 10 %
Quick Answer: Milk and cream with a fat content exceeding 10% by weight, imported under HS 040150, enters the UK at rates such as 152.00 GBP / 100 kg, the EU at 57.50 EUR / 100 kg, and the US at 77.2¢/liter (MFN). This classification specifically applies to dairy products that are richer in fat than standard milk or cream, often including products like evaporated milk or certain types of cream. Importers should be aware of the significant weight-based duties in the EU and UK, contrasting with the US per-liter assessment. CustomTariffs aggregates this data, highlighting the need for precise fat content verification for accurate duty calculation.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0401509900 | 152.00 GBP / 100 kg | — | — |
| 0401500000 | — | — | — |
| 0401501100 | 48.00 GBP / 100 kg | — | — |
| 0401501110 | 48.00 GBP / 100 kg | — | — |
| 0401501190 | 48.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0401500000 | — | — | — |
| 0401501100 | 57.50 EUR / 100 kg | — | — |
| 0401501110 | 57.50 EUR / 100 kg | — | — |
| 0401501190 | 57.50 EUR / 100 kg | — | — |
| 0401501900 | 56.60 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0401502500 | 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"] |
| 0401507500 | $1.646/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,P+,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) See 9908.04.01 (1 programs) | ["liters","kg"] |
| 0401500200 | 3.2¢/liter | Free (17 programs) | ["liters"] |
| 0401505000 | 12.3¢/kg | Free (16 programs) | ["liters","kg"] |
| 040150 | — | — | — |
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 0401.50?
Imports of Of a fat content, by weight, 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 Has Trade Volume Developed?
How to Classify This HS Code?
What products does HS 040150 cover?
This subheading covers milk and cream that has a fat content, by weight, exceeding 10%. As per the World Customs Organization's Harmonized System Explanatory Notes and definitions found in official tariff schedules like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this category specifically includes concentrated milk and cream with a high fat percentage, often used in culinary applications or as a base for other dairy products. Products classified here are distinct from lower-fat milk and cream.
What falls outside HS 040150?
The following products are excluded from HS 040150: milk and cream with a fat content of 10% or less by weight, which are classified under HS 0401.10, 0401.20, or 0401.40 depending on the specific fat percentage. Also excluded are products that have undergone further processing beyond simple concentration, such as sweetened condensed milk (HS 0402.21) or milk and cream that has been heat-treated and sterilized for preservation (often falling under HS 0401.20 or 0401.40 if fat content is below 10%).
What are common classification mistakes for HS 040150?
A common error is misinterpreting the fat content threshold. Importers may incorrectly classify products with a fat content just at or below 10% under this subheading, or conversely, classify products with a fat content significantly above 10% under a lower fat content code. It is crucial to rely on laboratory analysis or the manufacturer's specifications for the precise fat percentage by weight, as per General Rule of Interpretation (GRI) 1 of the Harmonized System.
How should importers classify products under HS 040150?
The correct procedure for classifying products under HS 040150 involves first determining the exact fat content by weight. This requires consulting the product's technical specifications or obtaining a laboratory analysis report. Once the fat content is confirmed to exceed 10%, the product should be classified under this subheading. Importers and customs brokers must then verify the applicable duty rate and any specific import requirements for the destination country.
How is the duty calculated for products under HS 040150?
A 1-liter container of heavy cream, declared at a customs value of $5.00 USD and with a fat content exceeding 10%, would attract a US duty of $0.50. This is calculated using the MFN rate of 10% ad valorem applied to the declared value ($5.00 USD × 10% = $0.50). This calculation is based on the MFN duty rate published in the USITC Harmonized Tariff Schedule for HS code 040150.9000.
Which trade agreements reduce duties for HS 040150?
Several free trade agreements may reduce the applicable duty rate for HS 040150. For instance, under the United States-Mexico-Canada Agreement (USMCA), originating products from Canada and Mexico may be eligible for preferential duty rates, often Free. To claim this preference, a valid USMCA certification of origin is required. Similarly, originating products from countries with a Generalized System of Preferences (GSP) agreement with the importing country, such as Vietnam, may also benefit from reduced or Free duties, typically requiring a GSP Form A.
```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 040150?
HS code 040150 specifically covers 'Milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content, by weight, exceeding 10 %'. The key criterion for classification under this code is the fat content of the milk or cream, which must be greater than 10% by weight. This distinguishes it from other milk and cream classifications in Chapter 04.
How is the duty calculated for HS code 040150, and can you provide an example?
The duty calculation for HS code 040150 typically involves a combination of specific duties and ad valorem duties, or just specific duties, depending on the importing country and its tariff schedule. For instance, under the UK Global Tariff, a common rate for this code is 152.00 GBP per 100 kg. If an importer brings in 500 kg of milk with a fat content exceeding 10%, the duty would be calculated as follows: (500 kg / 100 kg) * 152.00 GBP/100 kg = 5 * 152.00 GBP = 760.00 GBP. Always verify the exact rate applicable at the time of import and for the specific destination country.
What documentation is typically required for importing goods classified under HS code 040150?
When importing goods under HS code 040150, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, depending on the importing country's regulations, you may need a certificate of origin, health certificates or veterinary import permits to ensure compliance with food safety and animal health standards. It is crucial to consult the specific import regulations of the destination country.
Which trade agreements offer preferential duty rates for HS code 040150, and how can importers benefit?
Several trade agreements can offer preferential duty rates for HS code 040150. For example, the provided sample rates indicate potential free entry or reduced duties under agreements with countries like the BH (Bahrain), CL (Chile), CO (Colombia), JO (Jordan), KR (South Korea), MA (Morocco), OM (Oman), PA (Panama), PE (Peru), and SG (Singapore). To benefit, importers must possess a valid Certificate of Origin demonstrating that the goods meet the rules of origin stipulated in the respective free trade agreement. This requires careful adherence to the agreement's requirements and proper documentation.
How does the fat content percentage specifically impact the classification and duty rate for HS code 040150?
The fat content is the defining characteristic for HS code 040150. If the milk or cream's fat content, by weight, exceeds 10%, it falls under this code. If the fat content is 10% or less, it would be classified under a different subheading, likely 040140 (fat content exceeding 6% but not exceeding 10%). The precise percentage is critical for correct tariff classification and, consequently, for applying the correct duty rate, as different subheadings often carry distinct tariff treatments. Importers must ensure their product's declared fat content aligns with laboratory analysis and is correctly reflected on import declarations.