Fluid Milk & Cream, Not Concentrated or Sweetened, Fat Content Exceeding 10%

Crème fraîche and similar cultured creams that have not been concentrated and contain no added sweetener are generally classified under 040150 based on their fat content. However, if the product has been concentrated or contains added sugar, it may shift to Chapter 4 headings covering concentrated or sweetened dairy. A binding ruling from CBP is advisable for novel or borderline products.

The 45% fat threshold marks a duty and TRQ breakpoint in the US schedule, reflecting the distinct commercial markets for standard heavy cream (typically 36%–40% fat) and ultra-rich specialty products like clotted cream or double cream. The higher-fat tier faces its own quota allocation and duty structure, so importers of products in that range must use the correct line to avoid under- or over-payment of duties.