CustomsTariffs.com
This directory combines historical reference rows with separately labelled national sources. Read the source title, observation date, printed units and conditions on each entry. National source observations do not establish all measures applicable to a shipment.

United States Customs Tariff for HS Code 040390

Dairy produce; buttermilk, curdled milk or cream, kephir, fermented or acidified milk or cream, whether or not concentrated or containing added sweetening, flavouring, fruit, nuts or cocoa (excluding yoghurt)

USITC 2026 HTS Revision 19

26,806 official source entries are searchable. Checked 2026-09-22; edition published 2026-09-15.

Printed tariff and statistical lines from this edition, separate from historical WITS averages. Blank duty cells are not a confirmed zero. Review the parent tariff line, general and chapter notes, chapter 99, origin, exclusions, quotas and additional duties. No shipment total or special-rate eligibility is calculated. The edition publication date is not a line-level effective date.

Official schedule and source documentation

Official entries matching 040390

0403.90.02.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Fluid: › Sour cream:

Described in general note 15 of the tariff schedule and entered pursuant to its provisions

Source units: liters

Column 1 — General
3.2¢/liter
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA,PE,S, SG)
Column 2
15¢/liter
Official source for this code

0403.90.04.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Fluid: › Sour cream:

Described in additional U.S. note 5 to this chapter and entered pursuant to its provisions

Source units: liters, kg cmsc

Column 1 — General
3.2¢/liter
Column 1 — Special (eligibility required)
Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
15¢/liter
Official source for this code

0403.90.16.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Fluid: › Sour cream:

Other

Source units: liters, kg cmsc

Column 1 — General
77.2¢/liter
Column 1 — Special (eligibility required)
Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.05 (AU) See 9823.01.01-9823.01.07 (S+)
Column 2
90.8¢/liter
Source notes and context notes
  • Columns: desc — See subheadings 9904.04.01-9904.04.08.
Official source for this code

0403.90.20.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Fluid:

Buttermilk

Source units: liters, kg cmsc

Column 1 — General
0.34¢/liter
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA, PE,S,SG)
Column 2
0.5¢/liter
Official source for this code

0403.90.37.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Dried: › Containing not over 6 percent by weight of butterfat:

Described in general note 15 of the tariff schedule and entered pursuant to its provisions

Source units: kg

Column 1 — General
3.3¢/kg
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA, PE,S,SG)
Column 2
6.6¢/kg
Official source for this code

0403.90.41

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Dried: › Containing not over 6 percent by weight of butterfat:

Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions

Column 1 — General
3.3¢/kg
Column 1 — Special (eligibility required)
Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
6.6¢/kg
Official source for this code

0403.90.41.10

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Dried: › Containing not over 6 percent by weight of butterfat: › Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions

Articles for which an import license is required

Source units: kg, kg cmsc

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 0403.90.41 — read its printed duties and notes

Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions

  • Column 1 — General: 3.3¢/kg
  • Column 1 — Special (eligibility required): Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 6.6¢/kg
Open parent line in the official schedule
Official source for this code

0403.90.41.90

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Dried: › Containing not over 6 percent by weight of butterfat: › Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions

Other

Source units: kg, kg cmsc

Column 1 — General
No amount printed on this row; not a confirmed zero.
Column 1 — Special (eligibility required)
No amount printed on this row; not a confirmed zero.
Column 2
No amount printed on this row; not a confirmed zero.
Parent tariff line 0403.90.41 — read its printed duties and notes

Described in additional U.S. note 12 to this chapter and entered pursuant to its provisions

  • Column 1 — General: 3.3¢/kg
  • Column 1 — Special (eligibility required): Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
  • Column 2: 6.6¢/kg
Open parent line in the official schedule
Official source for this code

0403.90.45.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Dried: › Containing not over 6 percent by weight of butterfat:

Other

Source units: kg, kg cmsc

Column 1 — General
87.6¢/kg
Column 1 — Special (eligibility required)
Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.20 (AU) See 9823.06.01-9823.06.09 (S+)
Column 2
$1.03/kg
Source notes and context notes
  • Columns: desc — See subheadings 9904.05.20-9904.05.36.
Official source for this code

0403.90.47.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Dried: › Containing over 6 percent but not over 35 percent by weight of butterfat:

Described in general note 15 of the tariff schedule and entered pursuant to its provisions

Source units: kg

Column 1 — General
6.8¢/kg
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA, PE,S,SG)
Column 2
13.7¢/kg
Official source for this code

0403.90.51.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Dried: › Containing over 6 percent but not over 35 percent by weight of butterfat:

Described in additional U.S. note 8 to this chapter and entered pursuant to its provisions

Source units: kg, kg cmsc

Column 1 — General
6.8¢/kg
Column 1 — Special (eligibility required)
Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
13.7¢/kg
Official source for this code

0403.90.55.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Dried: › Containing over 6 percent but not over 35 percent by weight of butterfat:

Other

Source units: kg, kg cmsc

Column 1 — General
$1.092/kg
Column 1 — Special (eligibility required)
Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.20 (AU) See 9823.06.01-9823.06.09 (S+)
Column 2
$1.285/kg
Source notes and context notes
  • Columns: desc — See subheadings 9904.04.31-9904.04.39.
Official source for this code

0403.90.57.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Dried: › Other:

Described in general note 15 of the tariff schedule and entered pursuant to its provisions

Source units: kg

Column 1 — General
13.7¢/kg
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
27.3¢/kg
Official source for this code

0403.90.61.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Dried: › Other:

Described in additional U.S. note 9 to this chapter and entered pursuant to its provisions

Source units: kg, kg cmsc

Column 1 — General
13.7¢/kg
Column 1 — Special (eligibility required)
Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
27.3¢/kg
Official source for this code

0403.90.65.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing not over 45 percent by weight of butterfat; buttermilk: › Dried: › Other:

Other

Source units: kg, kg cmsc

Column 1 — General
$1.556/kg
Column 1 — Special (eligibility required)
Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+)
Column 2
$1.831/kg
Source notes and context notes
  • Columns: desc — See subheadings 9904.04.40-9904.04.49.
Official source for this code

0403.90.72.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing over 45 percent by weight of butterfat:

Described in general note 15 of the tariff schedule and entered pursuant to its provisions

Source units: kg

Column 1 — General
12.3¢/kg
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
30.9¢/kg
Official source for this code

0403.90.74.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing over 45 percent by weight of butterfat:

Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions

Source units: kg, kg cmsc

Column 1 — General
12.3¢/kg
Column 1 — Special (eligibility required)
Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
30.9¢/kg
Official source for this code

0403.90.78.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Sour cream containing over 45 percent by weight of butterfat:

Other

Source units: kg, kg cmsc

Column 1 — General
$1.646/kg
Column 1 — Special (eligibility required)
Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) See 9908.04.01 (IL)
Column 2
$1.936/kg
Source notes and context notes
  • Columns: desc — See subheadings 9904.04.09-9904.04.21.
Official source for this code

0403.90.85.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Other:

Fermented milk other than dried fermented milk or other than dried milk with added lactic ferments

Source units: kg, kg cmsc

Column 1 — General
17%
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
20%
Official source for this code

0403.90.87.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Other: › Other:

Described in general note 15 of the tariff schedule and entered pursuant to its provisions

Source units: kg

Column 1 — General
20%
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
20%
Official source for this code

0403.90.90.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Other: › Other:

Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions

Source units: kg, kg cmsc

Column 1 — General
20%
Column 1 — Special (eligibility required)
Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)
Column 2
20%
Official source for this code

0403.90.95.00

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavored or containing added fruit, nuts or cocoa: › Other: › Other: › Other:

Other

Source units: kg, kg cmsc

Column 1 — General
$1.034/kg + 17%
Column 1 — Special (eligibility required)
Free (BH,CL,JO,KR,MA,OM,P,PA,SG) See 9822.04.25 (AU) See 9823.06.01-9823.06.09 (S+) See 9918.04.60, 9918.04.64 (CO)
Column 2
$1.217/kg + 20%
Source notes and context notes
  • Columns: desc — See subheadings 9904.04.50-9904.05.01.
Official source for this code
WITS 2023 historical MFN average

Reported average: 19%.

Source year: 2023. Classification: HS 2022 (H6). Checked 2026-09-14.

National lines included: 3 of 20. Excluded from the average: 17.

Reported ad-valorem range: 17%–20%.

Reported historical ad-valorem MFN simple average for 2023, not a national tariff schedule. No preferential rates, additional duties, VAT, excise or import permissions are determined.

Not a current 2026 national duty. The HS6 average does not determine the duty of a particular national subdivision, origin or shipment. 17 national lines are not included in the reported ad-valorem average; specific or otherwise unavailable duties must be checked separately.

WITS observation for this code and year

UN Comtrade H6 descriptions (HS 2022)

WITS API definitions: reported averages and excluded national lines

Direct HS code answer for United States

United States HS Code 040390: 19.00% (2023 MFN average; partial coverage)

The source reports an indicative HS6 MFN average of 19.00% (2023 MFN average; partial coverage) for Dairy produce; buttermilk, curdled milk or cream, kephir, fermented or acidified milk or cream, whether or not concentrated or containing added sweetening, flavouring, fruit, nuts or cocoa (excluding yoghurt).Source status: not assessed. Verify the exact national tariff line, origin treatment, taxes, restrictions, and current customs guidance before using this information in a declaration.

Browse chapter 04Search parent HS 040390Request import report

Customs tariff summary

Country
United States
HS / tariff code
040390
Description
Dairy produce; buttermilk, curdled milk or cream, kephir, fermented or acidified milk or cream, whether or not concentrated or containing added sweetening, flavouring, fruit, nuts or cocoa (excluding yoghurt)
Chapter
04 —
Heading
0403
Subheading
040390
Indicative MFN HS6 average
19.00% (2023 MFN average; partial coverage)
VAT / tax
Check local VAT and excise rules for the import destination.
Unit / basis
Not listed in this tariff line
Source / vintage
WITS / UNCTAD TRAINS — 2023 MFN HS6 reference

Historical MFN average

19.00% (2023 MFN average; partial coverage)

Import permission

not assessed

Import planning

Need a landed cost report for this HS code?

Request a one-page research summary with source checks, landed-cost inputs, and points to verify for HS code 040390 in United States.

Get report

Details

HS Code
040390
Chapter
04 —
Heading
0403
Subheading
040390

Compare HS code 040390 across GCC countries

Each destination shows its own source label. Oman uses its national schedule; Qatar and UAE entries may cite their separately published references and unresolved exceptions. Other entries retain the historical GCC reference. National codes, duty notes, restrictions and tax treatment can differ; verify with the destination customs authority.

Saudi ArabiaSearch parent HS 040390United Arab EmiratesSearch parent HS 040390OmanSearch parent HS 040390QatarSearch parent HS 040390KuwaitSearch parent HS 040390BahrainSearch parent HS 040390

Related HS Codes (Heading 0403)

HS CodeDescriptionDuty
040320Dairy produce; yoghurt, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa19.00% (2023 MFN average; partial coverage)WITS 2023 historical MFN average · partial coverage

Data source: WITS/UNCTAD TRAINS (MFN 2022). Values are indicative HS6 MFN averages, not shipment-specific applied rates. Import permission and restrictions are not assessed. Historical reference rates exclude VAT, excise and other national measures. Separate national entries preserve the columns printed by their source; these are not a complete shipment assessment. Full disclaimer.