0405.20.10.00 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS subheading, 0405.20.10.00, specifically classifies dairy spreads that are butter substitutes and contain over 45 percent by weight of butterfat. These products are designed to mimic the taste and texture of butter but are not derived from pure milkfat. Their composition, particularly the high butterfat content, is a key factor in their classification. This category is distinct from other dairy spread classifications by its specific compositional threshold and the "butter substitute" designation.

This subheading is differentiated from its sibling categories by the specific reference to "general note 15 of the tariff schedule." While other dairy spreads might have different compositional requirements or be subject to other specific provisions, this entry is exclusively for those products that meet the criteria outlined in general note 15. This note likely provides detailed guidelines on the ingredients, manufacturing processes, or specific import requirements that define the scope of this classification.

As this is a leaf node, there are no further subcategories. Therefore, the classification is complete at this level, and imported goods fitting the description of a butter substitute dairy spread with over 45 percent butterfat, and also meeting the conditions of general note 15, will be classified under 0405.20.10.00. Importers should ensure they have thoroughly reviewed general note 15 to confirm their product's eligibility for this specific subheading.