Canadian Half-and-Half Cream from China
Half-and-half blend from Canada with 12% milkfat, used in coffee and recipes. Classified in HTS 0401.50.05.00 as cream exceeding 10% but ≤45% fat pursuant to Additional U.S. Note 5 quota entries for Canada. Remains non-concentrated without added sugars per chapter notes.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Verify Canada's Note 5 quota availability before shipping; include sanitary certificates for dairy
• Common issue: exceeding fat tolerance leads to 0401.30 reclassification