0402 - Milk and cream, concentrated or containing added sugar or other sweetening matter:
Sub-classifications
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0402 10
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0402 29
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0402 9103 00
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0402 9106 00
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0402 9110 00
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0402 9130 00
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0402 9170 00
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0402 9190 00
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0402 99
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0402 9903 00
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0402 9906 00
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0402 9910 00
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0402 9930 00
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0402 9945 00
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0402 9955 00
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Overview
Heading 0402 encompasses milk and cream that has undergone a concentration process or has had sugar or other sweetening matter added. This classification is specifically for milk and cream products where the primary characteristic is their concentrated form or the addition of sweeteners, distinguishing them from fresh or pasteurized milk and cream found in other headings within Chapter 4.
This category is distinct from other headings in Chapter 4, such as those for fresh milk and cream (typically 0401) or buttermilk, curdled milk, cream, yogurt, and other fermented or acidified milk and cream (typically 0403). The defining factors for 0402 are the presence of added sugar/sweeteners or a significant reduction in water content through concentration.
Within heading 0402, further distinctions are made based on the physical form and fat content of the product. Subheadings differentiate between milk and cream in powder, granules, or other solid forms, with further breakdowns based on whether the fat content exceeds or does not exceed 1.5 percent by weight. A separate "Other" category exists for concentrated or sweetened milk and cream that is not in solid form.