HS Classification case study: HS code for flavored milk

In this case study we will look at the process of determining a tariff code for flavored milk importing to Thailand.

Product details: The product consists of  57 % diary milk, 34 % sugar, 6 % cocoa and 3% of coloring, salt and vitamins. The beverage is not aerated. The product is sold as “Chocolate Milk” and packaged in a glass bottle. It is stored in cold room environments.

When considering the correct HS code for the product, the following Chapters were considered:

  • 04: Diary produce
  • 22: Beverages, spirits and vinegar

However, Chapter 04 has to be excluded, as Heading 0401 for milk excludes product containing additional sugar or sweeteners.

Looking at the descriptive Headings in Chapter 22, we can consider the use of Heading 2202 – Other. Within this Sub-Heading we find the following Sub-Heading: 22029910 “Flavored UHT milk based drinks”.

Hence, if the diary milk was treated using UHT (ultra high temperature processes) processes, the correct HS code for importing and exporting this product from Singapore would be 22029910.

If however, the diary component of the beverage was found to not have been treated using UHT processes, the correct HS code for Singapore would then be 22029950.

The classification for the product was done using the first rule of classification or General Rule of Interpretation 1. To understand more about the process of HS classification, you may be interested to explore our guide.

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