Heading 0402
5 subheadings
Milk and cream, concentrated or containing added sugar or other sweetening matter. - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%
2 tariff items
Milk and cream, concentrated or containing added sugar or other sweetening matter. - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: - Not containing added sugar or other sweetening matter
4 tariff items
Milk and cream, concentrated or containing added sugar or other sweetening matter. - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: - Other
4 tariff items
Milk and cream, concentrated or containing added sugar or other sweetening matter. - Other: - Not containing added sugar or other sweetening matter
2 tariff items
Milk and cream, concentrated or containing added sugar or other sweetening matter. - Other: - Other
2 tariff items
&&The product is described as fresh milk where the fat is removed and is subjected to a high heat treatment resulting in a non-fat, dry whitish powder. According to the...
&&According to the information presented, the product is a whole milk powder to which an emulsifier, soy lecithin, has been added. It contains a minimum...
Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Compendium of Classification Opinions and Explanatory Notes to the Harmonized Commodity Description and Coding System (HS). General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease...
Source: advance_ruling (8000007179)
Note 1 to Chapter 4 provides: "The expression "milk" means full cream milk or partially or completely skimmed milk". The Explanatory Notes to Heading 04.02 state that the heading covers: "milk (as defined in Note 1 to this Chapter) and cream, concentrated (for example, evaporated)… whether liquid, paste or solid (in blocks, powder or granules) and whether or not preserved or reconstituted"....
Source: advance_ruling (C-2015-010263)
Milk and cream, concentrated or containing added sugar or other sweetening matter. This heading includes milk powders to which disinfection centrifugate has been added back, provided that the ratio of natural milk constituents is not disturbed (otherwise, heading 0404 ). Products containing soya lecithin (emulsifier) in excess of 3 % by weight of the dry matter are excluded from this...
Source: eu_cn_en (EUR-Lex 02019XC0329(02)-20250113)
[24]The relevant explanatory notes for heading 04.02state the following: This heading covers milk (as defined in Note 1 of this Chapter) and cream, concentrated (for example, evaporated) or containing added sugar or other sweetening matter, whether liquid, paste or solid (in blocks, powder or granules) and whether or not preserved or reconstituted.
Source: citt_decision (AP-2022-001)