HS 988004 Classified in Chapter 04

HS code 988004 is a special statistical or administrative code, often used in specific jurisdictions like the United States (under the Harmonized Tariff Schedule of the United States - HTSUS). It indicates that the goods being imported are classified under Chapter 04 of the Harmonized System (HS), which covers Dairy produce; birds' eggs; natural honey; products of animal origin, not elsewhere specified or included. This code itself does not have a specific duty rate; the actual duty rate is determined by the specific 6-digit HS code within Chapter 04 that accurately describes the imported product. For example, milk and cream, not concentrated nor containing added sugar or other sweetening matter, would fall under a specific 6-digit code within Chapter 04, and that code would carry the applicable duty rate.

The duty rate for products falling under Chapter 04 is determined by their specific 6-digit HS classification. For instance, 'Cheese and curd' has various subheadings (e.g., 0406.10 for fresh cheese, 0406.90 for other cheese). Each of these subheadings, when further broken down to the national level (e.g., 10-digit HTSUS in the US), will have a specific duty rate. These rates can be found on official tariff schedules like the USITC's HTSUS. For example, a specific type of cheese might have a Most Favored Nation (MFN) duty rate of 10% ad valorem. Preferential rates under Free Trade Agreements (FTAs) may apply if the goods meet the rules of origin for that agreement, potentially reducing or eliminating the duty.

When importing goods classified under Chapter 04, standard import documentation is required, including a commercial invoice, packing list, and bill of lading or air waybill. Depending on the specific product within Chapter 04, additional certifications may be necessary. For example, dairy products often require health certificates or import permits issued by agricultural or food safety authorities (e.g., FDA or USDA in the US) to ensure compliance with sanitary and phytosanitary standards. Proof of origin may also be needed to claim preferential duty rates under trade agreements.

Certainly. Let's assume a shipment of 'Butter' (a product within Chapter 04) is imported into the United States. The specific 10-digit HTSUS code for this butter might carry an MFN duty rate of 16.4% ad valorem. If the commercial invoice value of the butter is $10,000 USD, the ad valorem duty would be calculated as: $10,000 USD (value) × 16.4% (duty rate) = $1,640 USD. If there were also a specific duty component (e.g., per kilogram), that would be calculated separately and the higher of the two duties (or a combination, depending on the tariff provision) would apply. For example, if the specific duty was $0.50 per kg and the shipment weighed 500 kg, the specific duty would be 500 kg × $0.50/kg = $250 USD. In this scenario, the importer would pay $1,640 USD (the higher ad valorem duty).

Several major trade agreements can affect duty rates for products classified under Chapter 04. For imports into the United States, the United States-Mexico-Canada Agreement (USMCA) provides preferential treatment for qualifying dairy products. The Central America-Dominican Republic-United States Free Trade Agreement (CAFTA-DR) also includes provisions for agricultural goods, potentially impacting Chapter 04 items. For imports into the European Union, agreements with countries like Switzerland, Canada, or those in the European Economic Area (EEA) often provide reduced or zero duty rates for qualifying dairy products. Importers must consult the specific tariff schedule of the importing country and the relevant trade agreement text to verify eligibility and claim preferential treatment, which typically requires a declaration of origin.