0405.10.10.00 - Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions

This HTS classification, 0405.10.10.00, specifically covers butter and other fats and oils derived from milk, and dairy spreads, that are entered for consumption under the provisions outlined in additional U.S. note 6 to Chapter 4. This means that the products classified here meet particular criteria or are subject to specific entry requirements detailed within that note, often relating to their processing, intended use, or origin, beyond the general definition of butter.

It is crucial to distinguish this category from its sibling, 0405.10.05.00, which applies to butter and dairy spreads that are entered pursuant to general note 15 of the tariff schedule. While both relate to dairy-derived fats and oils, the distinguishing factor lies in the specific U.S. note governing their entry. Category 0405.10.20.00 serves as a residual category for "Other" butter and dairy spreads that do not meet the specific entry requirements of the preceding subheadings.

As a leaf node, this classification does not have further subcategories. Therefore, the focus for classification purposes rests solely on meeting the stringent requirements detailed in additional U.S. note 6. Importers must carefully review this note to ensure their goods, which are generally understood to be butter or similar milk-fat-based products, comply with all stipulated conditions for proper classification under this specific tariff item.