HS code · 4-digit heading
HS Code 04.06 – Cheese and curd
What HS 04.06 covers
HS Heading 0406 specifically encompasses "Cheese and curd," serving as a pivotal classification for dairy products in international trade. This heading broadly covers all forms of cheese, from fresh, unripened varieties like cottage cheese and ricotta, to aged, hard cheeses such as Parmesan and Cheddar, and soft-ripened cheeses like Brie and Camembert. It also includes processed cheeses, grated or powdered cheese, and cheese with added spices, herbs, or vegetables, provided these additions do not alter its fundamental character as cheese. Curd, the solid part of milk that separates from whey, is also classified here, often as an intermediate product or a fresh cheese itself. The scope is defined by the product's dairy origin and its transformation into cheese or curd, distinguishing it from other milk products like yogurt (0403) or whey (0404). For importers, exporters, and customs brokers, accurate classification under 0406 is critical due to varying tariffs, import quotas, and sanitary and phytosanitary (SPS) regulations specific to dairy products. Misclassification can lead to costly delays, penalties, or even rejection of shipments. Historically, cheese has been a significant trade commodity, with specific regions renowned for their unique cheeses, often protected by geographical indications (GIs). This heading is part of Chapter 4, which covers dairy products, birds' eggs, natural honey, and other edible products of animal origin, positioning cheese as a primary processed animal product for human consumption.
- Covers
- Cheddar cheese
- Gouda cheese
- Mozzarella cheese
- Parmesan cheese
- Feta cheese
- Swiss cheese
- Brie cheese
- Camembert cheese
- Cream cheese
- Cottage cheese
- Ricotta cheese
- Mascarpone cheese
- Paneer
- Processed cheese slices
- Grated Parmesan
- Blue cheese
- Goat cheese
- Sheep's milk cheese
- Quark
- Fresh cheese curds
- Provolone cheese
- Emmental cheese
- Monterey Jack cheese
- Colby cheese
- Halloumi cheese
- Examples
A French dairy exporter ships several tons of Brie and Camembert cheese to high-end supermarkets in Japan via refrigerated sea freight, ensuring compliance with Japanese food safety standards for dairy. An American company imports large quantities of Italian Parmesan cheese for grating and packaging from Italy through the port of New York, benefiting from specific tariff rate quotas. A New Zealand dairy cooperative exports bulk Cheddar cheese to Australia for further processing by food manufacturers, leveraging the close trade relationship and common food standards between the two countries. A Dutch producer exports various Gouda cheese wheels to Germany for retail distribution within the European Union, benefiting from the single market's free movement of goods. A U.S. food service supplier exports substantial volumes of cream cheese to Canadian restaurants and bakeries, navigating North American trade agreements and dairy import controls.
Subheadings under 04.06 5
Codes often confused with 04.06
Common mistake. A common mistake is confusing heavily processed cheese products or cheese-based preparations with Heading 0406. For instance, cheese sauces, fondue preparations, or ready-to-eat meals containing cheese might fall under Chapter 21 (miscellaneous edible preparations) if the cheese has lost its essential character. Another error occurs with milk protein concentrates or whey protein isolates (0404), which are sometimes mistaken for curd, despite their distinct processing and uses. Furthermore, some very fresh, soft dairy products, like certain types of yogurt or buttermilk (0403), can be incorrectly classified as curd, though they differ in their fermentation and coagulation processes.
Top exporters and importers of HS code 0406, 2025
In 2025, the largest exporter of HS code 0406 in UN Comtrade data was Germany, with 15% of world exports; the largest importer in UN Comtrade data was Germany, with 14% of world imports. Countries that did not report 2025 data are estimated from partner records, which can understate them.
Top exporters 2025 · share of world exports
- 1 Germany $7.3B 15% of world exports
- 2 Italy $6.9B 14% of world exports
- 3 Netherlands $6.3B 12% of world exports
World total: $50.4B Reported figures on UN Comtrade ↗
Top importers 2025 · share of world imports
- 1 Germany $6.9B 14% of world imports
- 2 France $3.7B 7.4% of world imports
- 3 Italy $3.4B 6.7% of world imports
World total: $50.2B Reported figures on UN Comtrade ↗
How these figures are built
109 countries reported 2025 trade to UN Comtrade in HS 2022, and their own totals are used. Countries that did not report are estimated from what other countries recorded trading with them. Those estimates miss trade with other non-reporting countries, so they can be low, and a non-reporting country can rank higher than shown or be missing from the list. World totals add both and leave out trade between two non-reporting countries. Figures are in current US dollars; reported imports are mostly valued CIF and exports FOB, and exports include re-exports. The UN Comtrade links show the underlying records; they can also list a few reporters left out here (regional groups and older HS editions).
Source: UN Comtrade (United Nations Statistics Division), 2025 annual data.
Questions about HS 04.06
What is HS code 0406?
HS code 0406 is a 4-digit heading in the Harmonized System that covers: Cheese and curd. HS Heading 0406 specifically encompasses "Cheese and curd," serving as a pivotal classification for dairy products in international trade. This heading broadly covers all forms of cheese, from fresh, unripened varieties like cottage cheese and ricotta, to aged, hard cheeses such as Parmesan and Cheddar, and soft-ripened cheeses like Brie and Camembert. It also includes processed cheeses, grated or powdered cheese, and cheese with added spices, herbs, or vegetables, provided these additions do not alter its fundamental character as cheese. Curd, the solid part of milk that separates from whey, is also classified here, often as an intermediate product or a fresh cheese itself. The scope is defined by the product's dairy origin and its transformation into cheese or curd, distinguishing it from other milk products like yogurt (0403) or whey (0404). For importers, exporters, and customs brokers, accurate classification under 0406 is critical due to varying tariffs, import quotas, and sanitary and phytosanitary (SPS) regulations specific to dairy products. Misclassification can lead to costly delays, penalties, or even rejection of shipments. Historically, cheese has been a significant trade commodity, with specific regions renowned for their unique cheeses, often protected by geographical indications (GIs). This heading is part of Chapter 4, which covers dairy products, birds' eggs, natural honey, and other edible products of animal origin, positioning cheese as a primary processed animal product for human consumption.
What products fall under HS code 0406?
Cheddar cheese, Gouda cheese, Mozzarella cheese, Parmesan cheese, Feta cheese, Swiss cheese, Brie cheese, Camembert cheese, cream cheese, cottage cheese, ricotta cheese, mascarpone cheese, paneer, processed cheese slices, grated Parmesan, blue cheese, goat cheese, sheep's milk cheese, quark, fresh cheese curds, provolone cheese, Emmental cheese, Monterey Jack cheese, Colby cheese, halloumi cheese
What are common misclassifications for HS code 0406?
A common mistake is confusing heavily processed cheese products or cheese-based preparations with Heading 0406. For instance, cheese sauces, fondue preparations, or ready-to-eat meals containing cheese might fall under Chapter 21 (miscellaneous edible preparations) if the cheese has lost its essential character. Another error occurs with milk protein concentrates or whey protein isolates (0404), which are sometimes mistaken for curd, despite their distinct processing and uses. Furthermore, some very fresh, soft dairy products, like certain types of yogurt or buttermilk (0403), can be incorrectly classified as curd, though they differ in their fermentation and coagulation processes.
Which countries are the top exporters of goods under HS code 0406?
In 2025, the top exporters of HS code 0406 in UN Comtrade data were Germany ($7.3B, 15% of world exports), Italy ($6.9B) and the Netherlands ($6.3B). World exports came to about $50.4B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
Which countries are the top importers of goods under HS code 0406?
In 2025, the top importers of HS code 0406 in UN Comtrade data were Germany ($6.9B, 14% of world imports), France ($3.7B) and Italy ($3.4B). World imports came to about $50.2B, adding countries' reported figures and partner-based estimates for those that did not report (UN Comtrade data). Countries that did not report 2025 data are estimated from partner records, which can understate them.
How is HS code 0406 structured?
HS code 0406 is a 4-digit heading under Chapter 04 of the Harmonized System. The first 2 digits (04) identify the chapter, and digits 3-4 (06) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.