HS Code for Sweetened condensed milk

Sweetened condensed milk is classified under HS code 0402.99 because it falls within the category of dairy produce that has been concentrated and contains added sugar or other sweetening matter. According to the General Rules for the Interpretation of the Harmonized System (GRI), products are classified based on their composition and physical state. Heading 0402 specifically covers milk and cream that are concentrated or contain added sugar. Within this heading, the classification is further divided by the physical form (powdered vs. liquid) and the presence of sweeteners. Since sweetened condensed milk is typically a thick, liquid-to-semi-solid product and not in a dry form like powder or granules, it is excluded from subheadings 0402.10 and 0402.21. Furthermore, because it contains added sucrose or other sweeteners, it is distinguished from unsweetened evaporated milk. The 'other' category under subheading 0402.99 is the most specific designation for liquid or semi-solid concentrated milk products that have been sweetened, ensuring that the product is distinguished from its unsweetened counterparts and powdered dairy products.

Products Included

• Canned sweetened condensed milk
• Sweetened condensed milk in tubes for retail sale
• Bulk sweetened concentrated milk for industrial food production
• Sweetened condensed skimmed milk
• Sweetened condensed partly-skimmed milk

Common Misclassification

Sweetened condensed milk is frequently misclassified under HS code 0402.91, which is reserved for concentrated milk and cream that does not contain added sugar (evaporated milk). The presence of any added sweetening matter necessitates a move to 0402.99. Another common error is using HS code 1901.90, which covers food preparations of dairy products. However, if the product consists essentially of milk and sugar without additional ingredients like cocoa or thickeners that change its character, it must remain in Chapter 4. Additionally, it should not be confused with 0402.29, which is for sweetened milk in powder or solid form.

FAQ

What is the HS code for sweetened condensed milk?

The primary HS code for sweetened condensed milk in liquid or semi-solid form is 0402.99.

How does the sugar content affect the classification of condensed milk?

The addition of sugar moves the product from subheading 0402.91 (unsweetened) to 0402.99 (sweetened). If the product is in powder form, the sugar content would instead place it under 0402.29.