0405 - Butter and other fats and oils derived from milk; dairy spreads:
Sub-classifications
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0405 10
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0405 20
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0405 2080 00
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0405 90
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0405 9005
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0405 9005 20
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0405 9005 40
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0405 9010
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0405 9010 20
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0405 9010 40
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0405 9020
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0405 9020 20
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0405 9020 40
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Overview
This HTS category, 0405, encompasses a specific range of milk-derived fats and oils, distinct from other food products originating from milk. It specifically covers butter, whether salted or unsalted, and other products that are essentially milk fat but may have undergone processing or additions. This also includes dairy spreads, which are typically butter-based but formulated for easier spreading, often with added ingredients like vegetable oils or flavorings, but still retaining a significant milk fat component.
Unlike other Chapter 4 categories that might cover fluid milk (0401), cream (0402), or cheese (0406), this section focuses solely on the solidified or semi-solid fats and oils extracted from milk, and preparations thereof. It's crucial to distinguish these from products where milk fat is not the primary component, or from non-dairy fats and oils, which would fall under different HTS headings.
Within this category, further distinctions are made to refine classification. Subheading 0405.10 specifically designates butter, characterized by its high milk fat content and manufacturing process. 0405.20 covers dairy spreads, highlighting their formulation for enhanced spreadability. Finally, 0405.90 is a residual category for any other fats, oils, or preparations derived from milk that do not fit the specific criteria of butter or dairy spreads.