0402.91.70.00 - In airtight containers
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | 31.3ยข/kg |
| Special Rate of Duty | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) 2ยข/kg (CO) See 9822.04.30 (AU) See 9823.07.01-9823.07.07 (S+) See 9919.04.10, 9919.04.11, 9919.04.13 (PA)
AU
๐ฆ๐บ
BH
๐ง๐ญ
CL
๐จ๐ฑ
CO
๐จ๐ด
JO
๐ฏ๐ด
KR
๐ฐ๐ท
MA
๐ฒ๐ฆ
OM
๐ด๐ฒ
P
๐จ๐ท
๐ฉ๐ด
๐ธ๐ป
๐ฌ๐น
๐ญ๐ณ
๐ณ๐ฎ
PA
๐ต๐ฆ
PE
๐ต๐ช
S+
๐จ๐ฆ
๐ฒ๐ฝ
SG
๐ธ๐ฌ
|
| Column 2 Rate of Duty | 36.8ยข/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 0402.91.70.00, specifically classifies milk and cream that are concentrated or contain added sugar or other sweetening matter, but are presented in airtight containers. The "Other" designation at this level indicates a catch-all for milk and cream falling within the broader scope of Chapter 4, beyond more specifically defined sub-classifications. The key defining characteristic here is the packaging โ goods must be sealed to prevent air ingress to be classified under this code.
The primary distinction from its sibling category, 0402.91.90.00 (Other), lies solely in the method of packaging. While both cover "Other" milk and cream with added sugar or sweetening matter that is not otherwise specified, 0402.91.70.00 is exclusively for those products packaged in airtight containers. This implies that the airtight packaging is a crucial distinguishing feature for customs purposes.
As this is a leaf node in the HTS structure, there are no further subcategories. Therefore, the classification ends here. Examples of goods that would fall under this category include sweetened condensed milk or cream packaged in cans or retort pouches, where the hermetic sealing is integral to preservation and quality control. Classification relies on confirming the absence of added sugar or sweetening matter (as per the parent node) and the presence of the airtight packaging.