HTS 0401.40.05Milk and cream, not concentrated nor containing added sugar or other sweetening matter:Of a fat content, by weight, exceeding 6 percent but not exceeding 10 percent: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

What that translates to:Unsweetened milk and cream, over 6% to 10% fat, under U.S. note 5

Also written 04014005 or 0401.40.0500. Rates as CBP is collecting them today. Updated Oct 1, 2026.

Country of origin

Unsweetened milk and cream, over 6% to 10% fat, under U.S.… (HTS 0401.40.05) from China owe 20% + 3.2¢ per liter in total duties as of Oct 1, 2026: a 3.2¢/liter regular duty plus a 12.5% forced-labor tariff (Section 301) and a 7.5% China tariff (Section 301).

Total duty rate20% + 3.2¢ per literThat's $2,000 on a $10,000 shipment, plus the per-unit charge.

Forced-labor tariffSection 301, since Jul 24, 202612.5%

China tariffSection 301, since Feb 14, 20207.5%

Regular dutyBase rate (MFN) in the tariff schedule3.2¢/liter

Total duty20% + 3.2¢ per liter

Court status: Challenged at the U.S. Court of International Trade in In re Section 301 Forced Labor Cases, Court No. 26-03555-3JP, before a three-judge panel. The plaintiffs, Learning Resources and others, have moved for judgment on the agency record, arguing that the action (91 FR 47318) exceeds USTR's statutory authority, is arbitrary and capricious, and is pretextual; 25 states, plaintiffs in Court No. 26-cv-03467-3JP, support them as amici (brief filed Sep 11, 2026). No ruling as of Oct 1, 2026, so the rate is unchanged.

Sources: USITC Harmonized Tariff Schedule, Revision 20 (2026); USTR, Notice of Actions in Section 301 Investigations (forced labor), 91 FR 47318, Jul 28, 2026; HTS 9903.05.31; USTR, Notice of Modification of Section 301 Action (List 4A cut to 7.5% from Feb 14, 2020), 85 FR 3741, Jan 22, 2020; HTS 9903.88.15.

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Official description

Milk and cream, not concentrated nor containing added sugar or other sweetening matter: Of a fat content, by weight, exceeding 6 percent but not exceeding 10 percent: Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

Legal text from the Harmonized Tariff Schedule, Revision 20 (2026), chapter 4: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included.

Statistical lines

The 10-digit numbers used on entry paperwork. They share this code's duty rates.

0401.40.0500 (0401400500)Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions · reported in liters, kg cmsc

What changed for this code

Jul 24, 2026Forced-labor tariffs start on imports from 60 economies (Section 301)
Jul 22, 202625% Section 301 tariff on products of Brazil starts
Jan 1, 2026Section 301 tariff on Nicaragua starts at 0%, set to rise to 10% in 2027 and 15% in 2028

Questions about HTS 0401.40.05

What is the duty rate for HTS 0401.40.05?

The regular (column 1 general) rate printed in the tariff schedule is 3.2¢/liter. Goods from China owe 20% + 3.2¢ per liter in total as of Oct 1, 2026, including any additional tariffs. Additional tariffs depend on the country of origin; choose one above to see its full rate.

Is HTS 0401.40.05 subject to Section 301 tariffs?

Yes, for goods from 85 countries and territories as of Oct 1, 2026, including Algeria, Angola, Argentina, Australia, Austria. Choose a country above to see the rate and any exemptions.

Is HTS 0401.40.05 subject to Section 232 tariffs?

No Section 232 tariff applies to HTS 0401.40.05 as of Oct 1, 2026, from any country of origin.

HTSLookup shows the duties CBP collects on this code by country of origin. Antidumping or countervailing duties may also apply to some exporters; they're set per company and aren't shown.