HS Code for Skim milk

Skim milk is classified under HS code 0401.10. Chapter 4 of the Harmonized System covers dairy produce, and heading 0401 specifically includes milk and cream that have not been concentrated and do not contain added sugar or other sweetening matter. The subheading 0401.10 is defined by the fat content of the product, which must not exceed 1% by weight. This classification is strictly based on the chemical composition and the processing state of the milk. If the milk has been evaporated or turned into powder, it moves to heading 0402. The 'not concentrated' requirement means the milk is in its liquid, natural state, though it may have been pasteurized, sterilized, or homogenized. This code is essential for monitoring dairy trade and applying specific agricultural tariffs. The fat content is the primary metric used by customs laboratories to verify the accuracy of the declaration, as higher fat contents trigger different subheadings with potentially different duty rates.

Products Included

• Liquid skimmed milk (fat content ≤ 1%)
• Pasteurized fat-free milk
• UHT (Ultra-High Temperature) skim milk
• Homogenized skim milk without additives

Common Misclassification

A common error is misclassifying skim milk under 0401.20, which is for milk with a fat content exceeding 1% but not exceeding 6%. Another error is using 0402.10, which is reserved for skim milk that has been concentrated or is in powder/granule form. If the milk contains any added sugar or flavoring (like chocolate skim milk), it must be moved to heading 2202.

FAQ

What is the HS code for skim milk?

The HS code for liquid, non-concentrated skim milk with a fat content of 1% or less is 0401.10.

Does this code include lactose-free skim milk?

Yes, as long as the milk is not concentrated and contains no added sugar, lactose-free skim milk remains under 0401.10.