0405.10.20.00 - Other 🖩

This classification, 0405.10.20.00, covers "Other" butter within the broader category of butter and other fats and oils derived from milk. Specifically, it encompasses butter that does not meet the specific criteria outlined in sibling subheadings 0405.10.05.00 and 0405.10.10.00. This typically includes standard butter for general consumption or culinary use, as well as any butter that falls outside of special provisions or particular descriptive notes referenced in the tariff schedule.

The distinction between this subheading and its siblings is crucial for accurate classification. Subheading 0405.10.05.00 applies to butter specifically described in general note 15 of the tariff schedule and entered under its provisions, which may relate to specific import conditions or trade agreements. Similarly, subheading 0405.10.10.00 pertains to butter described in additional U.S. note 6 to this chapter and entered pursuant to its provisions, indicating specific U.S. import rules or tariff treatments. Therefore, 0405.10.20.00 serves as the residual category for butter that does not qualify for these specialized treatments.

As this is a leaf node, there are no further subcategories branching from 0405.10.20.00. Classification under this subheading hinges on the absence of qualifying factors for the more specific sibling categories. Importers should carefully review general note 15 and additional U.S. note 6 to ensure that their product is indeed not subject to the provisions of subheadings 0405.10.05.00 or 0405.10.10.00 before classifying under this general "Other" designation.