Butter and other fats and oils derived from milk; dairy spreads
6-digit subheadings (3)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Chapter 04 classification notes
Dairy imports face tariff-rate quotas in the US, EU, UK and Canada; in-quota rates are low, over-quota rates often exceed 100%. Lactoferrin and milk derivatives sometimes classified under Chapter 35 instead.
Frequent misclassification in this chapter
Infant formula: classifies under Chapter 19 (1901.10), not Chapter 04. Ice cream: Chapter 21 (2105). Processed cheese products with < 60% cheese content may fall in Chapter 21.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 04
- 0401 — Milk and cream; not concentrated, not containing added sugar or other …
- 0402 — Milk and cream; concentrated or containing added sugar or other sweete…
- 0403 — Yogurt; buttermilk, curdled milk and cream, kephir and other fermented…
- 0404 — Whey and products consisting of natural milk constituents; whether or …
- 0406 — Cheese and curd
- 0407 — Birds' eggs, in shell; fresh, preserved or cooked
- 0408 — Birds' eggs, not in shell; egg yolks, fresh, dried, cooked by steaming…
- 0409 — Honey; natural
- 0410 — Animal products; insects and other edible products of animal origin, n…