0402.99.45.00 - In airtight containers
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | 49.6¢/kg |
| Special Rate of Duty | Free (BH,CL,JO,KR,MA,OM,P,PE,SG) 3.3¢/kg (CO) See 9822.04.30 (AU) See 9823.07.01-9823.07.07 (S+) See 9919.04.10, 9919.04.12, 99.19.04.14 (PA)
AU
🇦🇺
BH
🇧🇭
CL
🇨🇱
CO
🇨🇴
JO
🇯🇴
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
🇭🇳
🇳🇮
PA
🇵🇦
PE
🇵🇪
S+
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | 58.4¢/kg |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS classification, 0402.99.45.00, specifically covers condensed milk in airtight containers. This includes milk and cream, whether or not containing added sugar or other sweetening matter, that has been concentrated and is packaged in a manner designed to prevent the ingress of air and the escape of gases, thereby preserving the product. Such packaging is essential for maintaining product integrity and shelf life during transportation and storage.
The distinguishing feature of this category, compared to its sibling 0402.99.55.00 "Other," is the explicit requirement for airtight packaging. While other condensed milk products might exist under the broader "Other" classification, this specific subheading applies only when the product is sealed in a way that creates an airtight environment, such as in cans or specific types of pouches designed for long-term preservation. The method of preservation is the key differentiator.
As a leaf node, this classification has no further subdivisions. Therefore, classification into 0402.99.45.00 is final based on the product being condensed milk and its packaging being airtight. Importers and exporters should ensure that the packaging definitively meets the criteria of being "airtight" to correctly apply this tariff code.