HS 040490 Other
Quick Answer: Products imported under HS 040490, classified as "Other" milk and cream, enter the UK with rates such as 113.00 GBP per 100 kg, the EU with rates including 167.20 EUR per 100 kg, and the US with rates like $1.399/kg plus 10%. This classification applies to milk and cream that are not concentrated or sweetened, and do not contain added sugar or other sweetening matter, and are not specified elsewhere in Chapter 04 of the Harmonized System. Significant trade considerations include the potential for specific additional duties based on lactic matter content in some jurisdictions. Importers and customs brokers should consult detailed tariff schedules for precise rates applicable to their specific product and origin, as CustomTariffs aggregates this data.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0404902300 | 113.00 GBP / 100 kg | — | — |
| 0404902900 | 139.00 GBP / 100 kg | — | — |
| 0404908100 | 0.70 GBP / kg/lactic matter + 18.00 GBP / 100 kg | — | — |
| 0404908300 | 1.00 GBP / kg/lactic matter + 18.00 GBP / 100 kg | — | — |
| 0404908310 | 1.00 GBP / kg/lactic matter + 18.00 GBP / 100 kg | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0404902900 | 167.20 EUR / 100 kg | — | — |
| 0404908100 | 0.95 EUR / kg/lactic matter + 22.00 EUR / 100 kg | — | — |
| 0404908300 | 1.31 EUR / kg/lactic matter + 22.00 EUR / 100 kg | — | — |
| 0404900000 | — | — | — |
| 0404902100 | 100.40 EUR / 100 kg | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 0404905000 | $1.189/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, 9918.04.66 (1 programs) | ["kg","kg cmsc"] |
| 040490 | — | — | — |
| 0404901000 | 0.37¢/kg | Free (17 programs) | ["kg","kg cmsc"] |
| 0404902800 | 14.5% | Free (17 programs) | ["kg"] |
| 0404903000 | 14.5% | Free (17 programs) | ["kg","kg cmsc"] |
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 0404.90?
Imports of Other 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 040490 cover?
This subheading covers "Other" products of headings 0401 to 0404 not elsewhere specified or included. According to the World Customs Organization (WCO) Harmonized System Explanatory Notes, this includes milk and cream, not concentrated nor containing added sugar or other sweetening matter, put up for retail sale as a liquid, or milk and cream, concentrated or containing added sugar or other sweetening matter, or milk and cream in powder, granules or other solid forms, not containing added sugar or other sweetening matter, when they do not fit into more specific subheadings within heading 0404. The USITC Harmonized Tariff Schedule (HTS) and EU TARIC also define this as a residual category for milk-based products not otherwise classified.
What falls outside HS 040490?
The following products are excluded from HS 040490: milk and cream, concentrated or containing added sugar or other sweetening matter (0402), butter and other fats and oils derived from milk (0405), cheese and curd (0406), and whey, products of natural milk constituents, whether or not concentrated or containing added sugar or other sweetening matter (0404.10). For instance, sweetened condensed milk falls under 0402.99, and butter is classified under 0405.10, not as "other" milk products.
What are common classification mistakes for HS 040490?
A common error is misclassifying milk-based products that have undergone specific processing or contain significant additives. For example, infant formulas, which are specifically formulated milk preparations, are typically classified under heading 1901.10, not as "other" milk products. Similarly, milk derivatives with substantial added ingredients beyond simple concentration or drying, or those intended for specific nutritional purposes, may fall into more specialized headings, requiring careful consideration of General Rule of Interpretation (GRI) 3(b) for mixtures or composite goods.
How should importers classify products under HS 040490?
The correct procedure for classifying products under HS 040490 involves a systematic approach. Importers and customs brokers must first consult the WCO Harmonized System Explanatory Notes and the specific national tariff schedules, such as the USITC HTS or EU TARIC. They should determine if the product fits into a more specific heading or subheading within Chapter 04, particularly 0401 through 0403, or the more specific subheadings of 0404. If the product is indeed a milk-based product not covered by these more specific classifications, then 0404.90 becomes the appropriate classification.
How is the duty calculated for products under HS 040490?
A 10-kilogram shipment of milk powder, not containing added sugar or other sweetening matter, declared at a customs value of $50 USD, would attract a US duty of $5.00. This is calculated using the Most Favored Nation (MFN) ad valorem duty rate of 10% applied to the declared customs value, as published in the USITC Harmonized Tariff Schedule for subheading 0404.90.00. The calculation is: $50 USD (declared value) × 10% (MFN duty rate) = $5.00 USD (duty amount).
Which trade agreements reduce duties for HS 040490?
Several free trade agreements may reduce the applicable duty rate for HS 040490, including the United States-Mexico-Canada Agreement (USMCA). Under USMCA, originating milk powder from Canada or Mexico can be imported duty-free. To claim this preferential rate, a valid USMCA certification of origin is required. Additionally, certain developing countries may benefit from the Generalized System of Preferences (GSP) offered by various importing nations, potentially resulting in a reduced or free duty rate upon presentation of 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 typical duty rates for HS code 0404.90 in major markets like the UK, EU, and US?
HS code 0404.90, covering 'Other' products of milk and cream, not containing added cocoa, chocolate, or saccharine, has varied duty rates. For instance, the UK's duty can be 113.00 GBP per 100 kg or 139.00 GBP per 100 kg, depending on specific product composition. The EU's TARIC system shows rates such as 167.20 EUR per 100 kg, often with additional components based on lactic matter content. In the US, the rate is typically $1.399 per kg plus 10% ad valorem, or $1.189 per kg plus 8.5% ad valorem, with specific tariff provisions (e.g., 9918.04.60) potentially altering these. Always consult the latest official tariff schedule for the destination country (e.g., UK Trade Tariff, EU TARIC, USITC) for precise rates applicable to your specific product and import volume.
How is the duty calculated for HS code 0404.90, especially when it involves a per-unit charge and an ad valorem component?
The duty calculation for HS 0404.90 can be complex, often combining a specific duty (per weight or volume) with an ad valorem duty (a percentage of the value). For example, if importing a product into the US with a rate of $1.399/kg + 10% ad valorem, and you import 500 kg valued at $2,000: The specific duty would be 500 kg * $1.399/kg = $699.50. The ad valorem duty would be 10% of $2,000 = $200. The total duty would be $699.50 + $200 = $899.50. It is crucial to correctly determine the customs value and the precise weight/volume to ensure accurate duty calculation.
What are the key classification criteria to ensure a product is correctly classified under HS 0404.90 as 'Other' milk and cream products?
To classify a product under HS 0404.90, it must be a product derived from milk and cream, not specifically covered by preceding headings (like milk powder, cream, or buttermilk). Crucially, it must not contain added cocoa, chocolate, saccharine, sweeteners, or other flavoring or coloring matter, unless these are incidental or essential for preservation. Products like concentrated milk and cream (not sweetened or preserved by other means), or milk and cream in solid form not otherwise specified, would typically fall here. Refer to the Explanatory Notes of the Harmonized System (WCO) and national tariff rulings for detailed guidance on distinguishing this category from others.
Which trade agreements commonly offer preferential duty rates for HS 0404.90, and what documentation is needed?
Several trade agreements can provide preferential duty rates for HS 0404.90. For example, the US offers duty-free entry from countries like Bahrain (BH), Chile (CL), Jordan (JO), South Korea (KR), Morocco (MA), Oman (OM), Peru (PE), and Singapore (SG) under specific agreements. The UK and EU also have various preferential agreements. To claim these preferences, importers typically need a proof of origin, such as a Certificate of Origin or a declaration of origin on the invoice, issued by the exporter in the partner country. The specific documentation requirements and eligibility criteria are detailed within each trade agreement and should be verified with the customs authorities of the importing country.
What documentation is generally required for importing goods classified under HS 0404.90, beyond proof of origin for preferential treatment?
Beyond potential proof of origin for preferential duties, importing goods under HS 0404.90 generally requires a commercial invoice detailing the goods, quantity, value, and origin. A packing list is also standard. Depending on the importing country's regulations and the specific nature of the milk product, health certificates or phytosanitary certificates issued by the competent authorities of the exporting country may be necessary to demonstrate compliance with food safety and animal health standards. Customs brokers should always verify the specific import requirements with the destination country's customs and food regulatory agencies to avoid delays or penalties.