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Issues: Whether UHT sterilized flavoured milk marketed as a ready-to-drink product is classifiable under Chapter 4 of the Customs Tariff, particularly heading 0402 or 0404, or under heading 2202 as beverages containing milk.
Analysis: The product was examined as a ready-to-drink item made from standardized or toned milk with sugar, water, flavours, emulsifiers, stabilizers and acidity regulator. The applicable tariff scheme, read with Chapter Note 1 to Chapter 4, confines heading 0402 to milk as full cream milk or partially or completely skimmed milk. The product did not answer that description. Heading 0404 was also found inapplicable because the product was neither whey nor a product consisting of natural milk constituents not elsewhere specified or included. By contrast, Chapter 22 specifically covers beverages, and sub-heading 2202 99 30 covers beverages containing milk. The tariff structure, HSN guidance and the ready-to-drink character of the product supported classification as a beverage containing milk rather than as milk under Chapter 4.
Conclusion: The product is not classifiable under heading 0402 or 0404 and is classifiable under CTH 2202 99 30, in favour of Revenue.
Ratio Decidendi: A ready-to-drink flavoured milk product which does not fall within the limited tariff meaning of milk in Chapter 4 and is specifically covered by the tariff entry for beverages containing milk must be classified under Chapter 22.
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