0403.20 - Yogurt:
Sub-classifications
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0403 2090 00
Overview
This HTS classification, 0403.20, specifically covers **yogurt**, regardless of its form or any additions. This includes all varieties of yogurt intended for consumption, whether plain, flavored, concentrated, or sweetened. The key determinant for classification under this heading is the product's identity as yogurt, which is typically manufactured by the bacterial fermentation of milk.
Within Chapter 4, which deals with dairy products and birds' eggs, this heading distinguishes yogurt from other fermented or acidified milk and cream products. For example, it is differentiated from the "Other" category (0403.90) which would encompass products like buttermilk, curdled milk, kephir, and other fermented dairy beverages that are not classified as yogurt. The focus here is solely on the specific product known as yogurt.
The subcategory 0403.20.90.00, "Other," further refines the classification of yogurt. This subdivision is typically used for yogurt that does not fall under any more specific subheadings, such as "In dry form." Therefore, it serves as a residual category for all other forms of yogurt not explicitly detailed elsewhere within the yogurt classification.