HS 350400 Concentrated milk proteins specified in additional note 1 to this chapter
Quick Answer: Concentrated milk proteins specified in additional note 1 to Chapter 35 enter the UK at rates up to 2.00%, the EU duty-free, and the US at rates up to 20% or free under various trade agreements. This HS code covers products like milk albumins, milk globulins, and other concentrated milk proteins, excluding caseinates. Importers should verify specific product composition and applicable preferential duty rates. According to CustomTariffs data, significant duty rate variations exist across major trading blocs, necessitating careful classification and tariff research for efficient trade.
What Are the Import Duty Rates?
🇬🇧 United Kingdom
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3504009000 | 0.00 % | — | — |
| 3504009091 | 0.00 % | — | — |
| 3504001000 | 2.00 % | — | — |
| 3504009010 | 0.00 % | — | — |
| 3504009099 | 0.00 % | — | — |
🇪🇺 European Union (TARIC)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3504009000 | 0.00 % | — | — |
| 3504009091 | 0.00 % | — | — |
| 3504009099 | 0.00 % | — | — |
| 3504001000 | 3.40 % | — | — |
| 3504009010 | 0.00 % | — | — |
🇺🇸 United States (HTSUS)
| Code | MFN | Preferential | Unit |
|---|---|---|---|
| 3504001000 | 5% | Free (17 programs) | ["kg"] |
| 3504005010 | — | — | ["kg"] |
| 3504005080 | — | — | ["kg"] |
| 350400 | — | — | — |
| 35040050 | 4% | Free (17 programs) | ["kg"] |
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 3504.00?
Imports of Concentrated milk proteins specified in additional note 1 to this chapter 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, GSP, and 15 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 350400 cover?
This subheading covers concentrated milk proteins, specifically those defined in Additional Note 1 to Chapter 35 of the Harmonized System (HS). According to the World Customs Organization (WCO) HS Nomenclature and interpretations found in sources like the USITC Harmonized Tariff Schedule (HTS) and the EU's TARIC database, this includes products such as caseinates and other casein derivatives, as well as whey proteins. These are typically derived from milk through processes like precipitation and drying, resulting in a high protein content suitable for various food and industrial applications.
What falls outside HS 350400?
The following products are excluded from HS 350400: whole milk powder, skimmed milk powder, and cream powder, which are classified under HS 0402. Also excluded are milk ferments, curdled milk, and other milk products that have undergone fermentation, typically classified under HS 0403. Furthermore, products that are not primarily concentrated milk proteins, even if they contain them, such as certain infant formulas or specialized nutritional supplements with a broader ingredient profile, will be classified elsewhere based on their principal characteristic.
What are common classification mistakes for HS 350400?
A common error is misclassifying products based solely on their dairy origin without verifying the specific protein concentration and processing. For instance, standard milk powders, which are not concentrated milk proteins as defined by Additional Note 1, are often mistakenly entered under this subheading. Adherence to General Interpretative Rule 1 (GIR 1) is crucial, which mandates classification according to the terms of the headings and any relative section or chapter notes, ensuring that the product meets the specific criteria for concentrated milk proteins.
How should importers classify products under HS 350400?
The correct procedure for classifying products under HS 350400 involves a thorough review of the product's composition and processing. Importers and customs brokers must consult Additional Note 1 to Chapter 35, which defines the scope of "concentrated milk proteins." This requires analyzing technical specifications, such as protein content (often exceeding 80% on a dry basis for caseinates), and the method of extraction or concentration. Cross-referencing with official tariff databases like the USITC HTS or EU TARIC for specific product rulings is also recommended.
How is the duty calculated for products under HS 350400?
A shipment of 1,000 kg of sodium caseinate, declared at a customs value of $5,000 USD, would attract a US duty of $175.00. This is calculated using the Most Favored Nation (MFN) rate of 3.5% ad valorem, applied to the declared customs value ($5,000 USD × 0.035 = $175.00). This rate is published in the USITC Harmonized Tariff Schedule (HTS) for subheading 3504.00.50, which covers caseinates and other casein derivatives.
Which trade agreements reduce duties for HS 350400?
Several free trade agreements may reduce the applicable duty rate for HS 350400, including the United States-Mexico-Canada Agreement (USMCA) and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). Under USMCA, originating products from Canada and Mexico can achieve duty-free entry. For CPTPP, originating products from countries like Australia and Vietnam may also benefit from reduced or free rates. Documentation typically required includes a self-certified origin statement for USMCA and a certificate of origin for CPTPP, depending on the specific jurisdiction and value thresholds.
```Which HS Codes Are Related?
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FAQ
What are the import duty rates for HS code 350400, 'Concentrated milk proteins specified in additional note 1 to this chapter'?
The Most Favored Nation (MFN) duty rate for HS code 350400 is typically 2.00% ad valorem in the United States. However, preferential duty rates can apply under various trade agreements. For example, under the US-Australia Free Trade Agreement (AU), the rate is Free. It is crucial to consult the latest US Harmonized Tariff Schedule (USHTS) for the most current and specific rates applicable to your country of origin.
How is HS code 350400 classified? What are the key criteria for 'concentrated milk proteins'?
HS code 350400 covers concentrated milk proteins, including caseinates and other casein derivatives, as well as whey proteins. Additional Note 1 to Chapter 35 of the Harmonized Tariff Schedule specifies that this heading applies to milk proteins and their derivatives, not elsewhere specified or included, which have been concentrated or modified. Key classification criteria include the protein content, the form of the product (e.g., powder, granules), and whether it is a direct derivative of milk or whey. Products must meet specific protein concentration thresholds and chemical properties to qualify.
What documentation is typically required for importing products classified under HS code 350400?
For imports under HS code 350400, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Additionally, a certificate of origin is often necessary to claim preferential duty rates under trade agreements. Depending on the product's specific nature and intended use, a health certificate or a certificate of analysis from the manufacturer may be requested by customs authorities to verify compliance with food safety standards or product specifications.
Which common trade agreements offer preferential duty rates for HS code 350400 into the United States?
Several trade agreements provide preferential duty rates for HS code 350400 into the United States. For instance, goods originating from Australia (AU) under the US-Australia Free Trade Agreement are typically admitted duty-free. Other agreements may offer reduced or free entry depending on the specific partner country. Importers should verify the origin of their goods and consult the USHTS, specifically the 'Special Provisions' section, to identify applicable trade agreements and their corresponding duty rates.
How is the import duty for HS code 350400 calculated? Can you provide a numerical example?
The import duty for HS code 350400 is typically calculated on an ad valorem basis, meaning it is a percentage of the declared customs value of the goods. For example, if the MFN duty rate is 2.00% and you import 1,000 kilograms of concentrated milk protein with a declared customs value of $5,000 USD, the duty calculation would be: 2.00% of $5,000 = $100 USD. If a specific duty rate were applicable (e.g., per kilogram), the calculation would be rate per unit × quantity. Always refer to the specific duty rate applicable to your country of origin and the current USHTS.