0405.10 - Butter:

HTS code 0405.10 specifically classifies "Butter" derived from milk. This category encompasses the pure, solid fat product obtained from churning cream or milk, typically containing at least 80% milk fat by weight. It is a primary dairy product used extensively in culinary applications, both as an ingredient and a spread.

Distinguishing 0405.10 from its siblings, 0405.20 covers "Dairy spreads," which are distinct because they are typically formulated with a lower milk fat content and often include added ingredients like vegetable oils, water, or flavorings, giving them a different texture and application. The "Other" category (0405.90) serves as a catch-all for any milk-derived fats and oils not specifically covered by the butter or dairy spread classifications.

Within the 0405.10 classification, further subdivisions exist to address specific import provisions and administrative requirements. The subcategories account for butter that may qualify under specific general notes or additional U.S. notes, which often relate to preferential trade agreements, specific import quotas, or other tariff treatments. The "Other" subcategory encompasses all butter not meeting these specialized provisions, ensuring a comprehensive classification structure.