Food, Beverages & Agricultural Imports US Tariffs 2026: HTS Chapters 1-24 Duty Guide

Food is the category where I tell new agricultural importers to budget the most time on classification — because the US base rates for Chapters 1-24 are among the widest in the tariff schedule, and on top of that a large share of food is locked inside tariff-rate quotas (TRQs) where the duty depends entirely on whether you landed inside or outside the quota. The other thing newcomers miss: food imports are regulated by both CBP and the FDA, and the two agencies use different product boundaries. This guide maps the Chapters, the rate structure, and the non-duty rules that actually gate your shipment.

HTS Chapters 1-24 — The Food & Agricultural Sections

• Chapter 1-2: Live animals, beef, pork, poultry.
• Chapter 3: Fish and crustaceans (fresh, frozen, prepared).
• Chapter 4: Dairy, eggs, honey.
• Chapter 7-8: Vegetables and fruit.
• Chapter 9-10: Coffee, tea, spices, and cereals — coffee is famously duty-free.
• Chapter 17-18: Sugar, cocoa, chocolate.
• Chapter 20-21: Prepared foods, sauces, and miscellaneous edible preparations.
• Chapter 22: Beverages — beer, wine, spirits, and non-alcoholic drinks.

Duty Rates: From Coffee (Free) to Sugar & Tobacco (High)

Base MFN rates in Chapters 1-24 range from 0% to over 30%. The pattern:

Two maxima to watch: fresh produce (vegetables and fruit) carries some of the highest peak rates in the schedule, and refined sugar inside/outside its TRQ is where a single shipment can swing 30+ percentage points.

Tariff-Rate Quotas (TRQ) — Why Your Sugar Quota Matters

For dairy, sugar, and a list of agricultural goods, the US operates TRQs: a set quantity (the in-quota amount) enters at a low or free rate each year, and anything beyond it pays a much higher over-quota rate. Importers who miss the quota window, or who import without a license/transfer for quota-controlled commodities, can unintentionally trigger the over-quota rate. TRQ administration sits with the USDA and State Department (with CBP collecting), so classification alone does not determine your cost — timing and quota assignment do. If in doubt about a quota-controlled commodity, confirm your in-quota eligibility before you book the vessel, not after.

USDA & FDA — The Non-Duty Gates on Food Imports

Beyond duties, food is subject to entry requirements from two agencies, and understanding both avoids costly holds:

• FDA: Since 2020, all food imports need a Prior Notice filed (via CBP's ACE system) before arrival. Imports are subject to FDA facility registration, and per the FSMA, U.S. importers must have a Foreign Supplier Verification Program (FSVP) showing they verify their foreign suppliers meet US food-safety standards.
• USDA: Meat, poultry, and egg products are regulated by the USDA's Food Safety and Inspection Service (FSIS) and require a grant of inspection to the foreign plant before import.
• FDA import alerts: Certain countries or products are on FDA Import Alert (detention lists). A product on alert is detained without physical examination until resolved — common with seafood, fruit, and processed foods.

The practical takeaway for food importers: paper a complete file — HTS code, Prior Notice confirmation, FSVP documentation, and any needed FSIS grant — before the container sails.

Alcohol: The Extra-Layered Beverage Regs

Beverages under Chapter 22 add two more layers on top of HTS duty: TTB (Alcohol and Tobacco Tax and Trade Bureau) approval for labels and formulas, and typically a state import licensing requirement beyond the federal entry. Wine for personal import is generally capped at one case under TTB rules; commercial import of spirits, wine, and beer requires a TTB brewer/importer permit. Because malt beverages can face both federal duties and state-specific restrictions, the beverage lane is the least 'standardized' in Chapter 22 — even the dutiable base rate overlaps with excise taxes that feel like duties but are not.

How to Look Up Your Food Product's Duty Rate

Because Chapters 1-24 mix low ad valorem, specific ($ per unit), and TRQ rates, the exact amount needs a per-subheading check. Use our tariff calculator to look up HTS rates from your product description, or browse the agricultural chapters in our HTS database, then confirm quota status with the USDA/CBP before committing. For a quick orientation on how the wider schedule is organized, our import duty rates by product category guide gives the category-level overview that food sits within.

Food imports are the rare category where your duty rate is often the least of your worries — the FDA Prior Notice, FSVP, and quota timing gate your shipment just as hard. Nail classification, then nail the paperwork.