HS Code for Fermented milk

Fermented milk products, excluding yogurt, are classified under HS code 0403.90. This classification falls under Chapter 4 of the Harmonized System, which covers dairy produce and edible products of animal origin. The code 0403.90 is a residual category for buttermilk, curdled milk and cream, kephir, and other fermented or acidified milk or cream. These products may be concentrated, sweetened, or contain added flavoring, fruit, nuts, or cocoa. The classification is based on the biological process of fermentation or acidification, which alters the chemical structure of the milk. Unlike standard milk (0401 or 0402), these products have undergone specific bacterial cultures or acid treatments that change their texture and flavor profile, necessitating their placement in heading 0403.

Products Included

• Kefir (liquid or semi-solid)
• Buttermilk (natural or cultured)
• Curdled milk and cream
• Acidified milk (acidophilus milk)
• Fermented cream products not classified as yogurt

Common Misclassification

The most frequent misclassification occurs with HS code 0403.10, which is reserved exclusively for yogurt. While yogurt is a fermented milk product, the HS nomenclature provides a specific sub-heading for it. Another common error is using 0401.10 or 0402.10, which are for standard milk and cream that have not been fermented or acidified. Additionally, if the product contains a high percentage of non-dairy ingredients (like vegetable fats), it might be moved to Chapter 21 under food preparations (e.g., 2106.90), though this depends on the specific fat content and local customs rulings.

FAQ

What is the HS code for fermented milk?

The HS code for fermented milk products such as kefir and buttermilk is 0403.90.

Is Greek yogurt classified under 0403.90?

No, Greek yogurt is still considered yogurt and should be classified under HS code 0403.10, provided it meets the standard definition of yogurt.