Harmonized System Codes • Schedule B • Harmonized Commodity Description

HS Code 04031090: Yogurt, not in dry form, whether or not flavored or containing add fruit or cocoa

Yogurt, a popular dairy product enjoyed by millions around the world, is classified under HS Code 04031090. This code specifically refers to yogurt that is not in dry form and may or may not be flavored or contain additional fruit or cocoa. In this article, we will explore the details of this HS code, including its product description, duty rates, quantity unit, and special tariff preference programs.

Product Description

The HS Code 04031090 encompasses yogurt in its various forms, excluding dry yogurt. It includes both plain and flavored yogurt, as well as yogurt that contains additional fruit or cocoa. This code allows for the classification and identification of yogurt products in international trade, ensuring consistency and uniformity.

Bound / MFN Duty Rate

The bound or most-favored-nation (MFN) duty rate for HS Code 04031090 is 17%. This means that every time a country lowers a trade barrier or opens up a market, it must do so for yogurt imports from all its trading partners. The duty rate of 17% is applied to the customs value of the imported yogurt.

Quantity Unit

The quantity unit for HS Code 04031090 is kilograms (KG). This unit of measurement is used to quantify the weight of the imported or exported yogurt. It allows for easy calculation and standardization of yogurt quantities in international trade transactions.

Special Tariff Preference Programs

There are several special tariff preference programs applicable to yogurt imports classified under HS Code 04031090. These programs offer different duty rates or exemptions based on the country of origin and specific trade agreements. Here are some of the special rates and programs:

• Free: Imports from least-developed beneficiary developing countries eligible for Generalized System of Preferences (GSP) under this subheading receive duty-free treatment.
• Bahrain Special Rate: Specific rate applicable to imports from Bahrain.
• NAFTA for Canada: Imports from Canada receive duty-free treatment under the North American Free Trade Agreement (NAFTA).
• Africa Growth and Opportunity Act (AGOA): Duty-free treatment for imports from eligible African countries under the AGOA program.
• Caribbean Basin Initiative (CBI): Duty-free treatment for imports from eligible Caribbean countries under the CBI program.
• Israel Special Rate: Specific rate applicable to imports from Israel.
• Andean Trade Preference Act (ATPA): Duty-free treatment for imports from eligible Andean countries under the ATPA program.
• Jordan Special Rate: Specific rate applicable to imports from Jordan.
• NAFTA for Mexico: Imports from Mexico receive duty-free treatment under NAFTA.
• Dominican Republic-Central American Special Rate (DR-CAFTA): Specific rate applicable to imports from eligible countries under the DR-CAFTA program.
• Peru Special Rate: Specific rate applicable to imports from Peru.
• Australia Special Rate: Specific rate applicable to imports from Australia.
• Chile Special Rate: Specific rate applicable to imports from Chile.
• Singapore Special Rate: Specific rate applicable to imports from Singapore.
• Morocco Special Rate: Specific rate applicable to imports from Morocco.
• Oman Special Rate: Specific rate applicable to imports from Oman.

Importing and Exporting US States

When it comes to yogurt imports and exports in the United States, certain states play a significant role. The following states are known for their involvement in the yogurt trade:

• Idaho
• New Mexico
• Nevada

These states, with their favorable climates and dairy industry infrastructure, provide a conducive environment for yogurt production and distribution. They contribute to the import and export of yogurt products, supporting both domestic and international trade.

HS Code 04031090 represents yogurt, excluding dry forms, whether flavored or containing additional fruit or cocoa. This code allows for standardized classification and identification of yogurt products in international trade. The bound duty rate for yogurt imports is 17%, and the quantity unit is kilograms (KG). Various special tariff preference programs offer different duty rates or exemptions for yogurt imports based on the country of origin and specific trade agreements. Importing and exporting US states, such as Idaho, New Mexico, and Nevada, play an important role in the yogurt trade. Understanding and utilizing the HS code system is crucial for businesses and governments involved in international yogurt trade.