Heading 0402

Milk and cream, concentrated or containing added sugar or other sweetening matter

30 declarable lines

Heading 0402 covers milk and cream that has been concentrated (dried into powder or granules, evaporated, or condensed) or that contains added sugar or other sweetener. The heading splits first by form, powder or other solid forms against all other forms, then by fat content by weight, then by whether sugar or sweetener was added, and finally by whether the goods enter under a quota provision such as general note 15 or an additional U.S. note to chapter 4, or fall in the residual Other line. Rates range from a few cents per kilogram on quota lines to over a dollar per kilogram plus a percentage on the residual lines.

Products in this heading

Nonfat dry milk powder
Whole milk powder
Instant dry milk powder in retail pouches
Sweetened condensed milk in cans
Evaporated milk in airtight cans
Cream powder for beverage or bakery use
Dry buttermilk blend powder
Canned condensed milk for export packing

How to choose the right subheading

Form: whether the goods are in powder, granules or other solid forms, or in another form such as liquid or paste.
Fat content by weight: whether it is 1.5% or less, over 1.5 but not over 3%, over 3 but not over 35%, or above 35%.
Added sugar or other sweetening matter: whether the product is sweetened or unsweetened.
Quota status: whether the goods are described in general note 15 or in the applicable additional U.S. note to chapter 4, or fall under Other.
For liquid lines, whether the product is packed in airtight containers.

Often confused with

Fresh or chilled fluid milk
Not concentrated and not sweetened, so it stays in 0401.
Heading 0401
Yogurt and other fermented milk
Fermented or acidified products have their own heading.
Heading 0403
Whey powder and whey protein concentrate
Whey and natural milk constituents are classified in 0404.
Heading 0404
Butter and dairy spreads
Milk fats and oils of this kind go to 0405.
Heading 0405
Non-dairy creamer with no milk solids
It is not a chapter 4 dairy product, so 0402 does not apply.

Frequently asked questions

What is the HTS code for nonfat dry milk powder?

Milk powder with a fat content of 1.5% or less that is not described in general note 15 or additional U.S. note 7 falls in 0402.10.50.00 at a general (MFN) rate of 86.5 cents per kilogram. If it qualifies under general note 15, the code is 0402.10.05.00 at 3.3 cents per kilogram, and under additional U.S. note 7 it is 0402.10.10.00 at 3.3 cents per kilogram.

What is the duty on sweetened condensed milk?

Condensed milk with added sweetener, not covered by a note provision, is classified in 0402.99.45.00 when in airtight containers at a general (MFN) rate of 49.6 cents per kilogram, or 0402.99.55.00 at 49.6 cents per kilogram otherwise.

How do I classify evaporated milk in cans?

Unsweetened milk in a form other than powder, packed in airtight containers and not under a note provision, falls in 0402.91.70.00 at a general (MFN) rate of 31.3 cents per kilogram. If it is described in general note 15 and in airtight containers, the code is 0402.91.03.00 at 2.2 cents per kilogram.

Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.