HS Code for Low-fat milk

Low-fat milk is classified under HS code 0401.10. This code falls within Chapter 4, which covers dairy produce and other edible products of animal origin. Heading 0401 specifically addresses milk and cream that have not been concentrated and do not contain added sugar or other sweetening matter. The sub-classification 0401.10 is strictly reserved for milk with a fat content, by weight, not exceeding 1%. This classification is based on the physical properties of the liquid and the absence of additives. If the milk has been processed to remove water (evaporated or powdered) or if sweeteners like sucrose or honey have been added, it is excluded from this heading. The determination of fat content is a critical factor for customs valuation and regulatory compliance, as different fat levels trigger different tariff rates in many jurisdictions. This classification applies to milk from cows, goats, or sheep, provided it meets the fat percentage threshold and remains in its natural liquid state without concentration.

Products Included

• Skimmed milk (fat content ≤ 1%)
• Fat-free milk
• 1% milk (standardized)
• Pasteurized or UHT low-fat milk (unsweetened)
• Homogenized low-fat milk

Common Misclassification

Low-fat milk is frequently misclassified under 0401.20, which covers milk with a fat content exceeding 1% but not exceeding 6%. Another common error is using 0402.10, which is only for milk in powder, granules, or other solid forms. Furthermore, if the milk is flavored (e.g., chocolate or strawberry) or contains added sugar, it must be classified under heading 2202.99 as a beverage rather than a dairy product of Chapter 4.

FAQ

What is the HS code for low-fat milk?

The HS code for milk with a fat content not exceeding 1% is 0401.10.

Does this code include low-fat milk with added vitamins?

Yes, the addition of small quantities of vitamins or minerals for fortification does not generally change the classification from 0401.10, provided no sweeteners or flavors are added.