HS Code for Evaporated milk

Evaporated milk is classified under HS code 0402.91. This code is part of Chapter 04, which covers dairy produce, birds' eggs, and natural honey. Heading 0402 is designated for milk and cream that has been concentrated or contains added sugar or other sweetening matter. Specifically, 0402.91 refers to concentrated milk that is in liquid or semi-solid form (not powder) and does not contain any added sugar or other sweetening matter. The classification process involves determining the physical state of the product and the presence of additives. Evaporated milk is produced by removing a significant portion of the water from fresh milk through a heating process, resulting in a shelf-stable, concentrated liquid. Because it lacks added sugar, it is strictly distinguished from condensed milk in the HS nomenclature.

Products Included

• Unsweetened evaporated milk
• Concentrated unsweetened milk in cans
• Concentrated unsweetened cream in liquid form
• Sterilized concentrated milk without added sugar

Common Misclassification

The most common misclassification for evaporated milk is HS code 0402.99, which is reserved for concentrated milk that contains added sugar or other sweetening matter (commonly known as condensed milk). Another error involves HS codes 0402.10 or 0402.21, which are used for milk in powder, granules, or other solid forms. Evaporated milk must be in a liquid or semi-solid state to remain in the 0402.91 category. Additionally, if the product has been flavored (e.g., chocolate-flavored concentrated milk), it may be classified under HS code 2202.99 as a beverage rather than a dairy product.

FAQ

What is the HS code for evaporated milk?

The HS code for evaporated milk that does not contain added sugar is 0402.91.

What if the evaporated milk has added sugar?

If sugar or other sweeteners are added, the product must be classified under HS code 0402.99.