HS Code 04.02 – Milk and cream; concentrated or containing added sugar or other sweetening matter

HS code 0402 is a 4-digit heading in the Harmonized System that covers: Milk and cream; concentrated or containing added sugar or other sweetening matter. Heading 0402 covers milk and cream that has been concentrated or contains added sugar or other sweetening matter. This classification represents a significant step in dairy processing, focusing on products designed for extended shelf life, ease of storage, and specific culinary or industrial applications. It includes a wide range of products such as sweetened condensed milk, unsweetened evaporated milk, and various forms of milk powder (whole, skim, cream powder). The concentration process, whether by evaporation or drying, removes water, making these products lighter and more stable for transport and storage, crucial for global supply chains. The addition of sugar further enhances preservation and taste, leading to products like sweetened condensed milk, a staple in many cuisines. Compliance under this heading requires careful attention to the specific processing methods, fat content, and the presence and type of added sweetening matter, as these factors directly influence tariff rates and regulatory controls. These products are vital ingredients in baking, confectionery, infant formula bases, and reconstituted milk products, highlighting their role in both consumer and industrial markets. This heading differentiates itself from 0401 by the presence of concentration or sweetening, reflecting a higher level of processing and different end-use applications within the broader Chapter 04 dairy product category.

Sweetened condensed milk, unsweetened evaporated milk, whole milk powder, skim milk powder, cream powder, buttermilk powder (concentrated or sweetened), lactose-free milk powder, goat milk powder, sheep milk powder, coffee creamers (if concentrated milk/cream), fortified milk powder, dried milk solids, milk protein concentrate (if concentrated milk, not whey), instant milk powder, dried cream, low-fat milk powder, high-fat milk powder, malted milk powder (if primarily concentrated milk), infant formula base (without added non-milk ingredients), sugar-added milk powder, concentrated liquid milk, evaporated cream, sweetened cream powder, calcium-fortified milk powder (concentrated/sweetened).

A common misclassification involves distinguishing 0402 from 0401; the presence of concentration or added sugar is the definitive factor for 0402. Products under 0401 are liquid, unconcentrated, and unsweetened. Another frequent error is confusing 0402 with 1901, especially concerning infant formula. While 0402 includes concentrated milk or milk powder that might be a *base* for infant formula, 1901 covers *prepared* infant formula that contains other ingredients like vitamins, minerals, and other non-milk substances, making it a complete food preparation. Pure milk components, even if concentrated or sweetened, remain in 0402.

In 2025, the top exporters of HS code 0402 in UN Comtrade data were New Zealand ($6.6B, 29% of world exports), the United States ($2.1B) and Germany ($1.7B). World exports came to about $22.9B, 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.

In 2025, the top importers of HS code 0402 in UN Comtrade data were China ($2.7B, 11% of world imports), Algeria (about $1.5B) and Mexico ($1.0B). World imports came to about $23.5B, 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.

HS code 0402 is a 4-digit heading under Chapter 04 of the Harmonized System. The first 2 digits (04) identify the chapter, and digits 3-4 (02) specify the heading. This code contains multiple 6-digit subheadings for precise product classification.