Milk and cream; concentrated or containing added sugar or other sweetening matter
In plain English
This category covers milk and cream that are either concentrated or have sweeteners added. The items are split into two main groups based on whether they are in solid forms like powder or granules, or in other forms. Within the solid forms, the classification depends on whether sugar or similar sweeteners are present and if the fat content is 1.5 percent or less by weight. For products not in solid forms, the distinction is simply whether they contain added sweeteners or not.
6-digit subheadings (5)
Official HS 2022 subheading texts. National tariff schedules subdivide these further (8-10 digit lines) and set the actual duty rates.
Dairy produce; milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content not exceeding 1.5% (by weight)
Dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content exceeding 1.5% (by weight)
Dairy produce; milk and cream, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content exceeding 1.5% (by weight)
Dairy produce; milk and cream, concentrated, not containing added sugar or other sweetening matter, other than in powder, granules or other solid forms
Dairy produce; milk and cream, containing added sugar or other sweetening matter, other than in powder, granules or other solid forms
Covered items classified under 0402
- 0402Dairy Products— country-by-country customs rules
Chapter 04 classification notes
Frequent misclassification in this chapter
Infant formula: classifies under Chapter 19 (1901.10), not Chapter 04. Ice cream: Chapter 21 (2105). Processed cheese products with < 60% cheese content may fall in Chapter 21.
Classification certainty
The 6-digit level shown here is the internationally harmonised layer. Duty rates attach to national 8-10 digit tariff lines, which differ by country — use the duty calculator for lane estimates. For binding certainty, request a ruling from the destination customs authority.
Binding tariff ruling databaseOther headings in Chapter 04
- 0401 — Milk and cream; not concentrated, not containing added sugar or other …
- 0403 — Yogurt; buttermilk, curdled milk and cream, kephir and other fermented…
- 0404 — Whey and products consisting of natural milk constituents; whether or …
- 0405 — Butter and other fats and oils derived from milk; dairy spreads
- 0406 — Cheese and curd
- 0407 — Birds' eggs, in shell; fresh, preserved or cooked
- 0408 — Birds' eggs, not in shell; egg yolks, fresh, dried, cooked by steaming…
- 0409 — Honey; natural
- 0410 — Animal products; insects and other edible products of animal origin, n…