0405.20.20.00 - Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions

This HTS classification, 0405.20.20.00, specifically covers butter substitutes that contain over 45 percent by weight of butterfat and are entered pursuant to Additional U.S. Note 14 to Chapter 4. These products are essentially designed to mimic the taste, texture, and functionality of butter but are not solely derived from milk fat. They are typically manufactured using a blend of dairy and non-dairy fats or oils, processed to achieve a butter-like consistency and application.

This category is distinguished from its sibling, 0405.20.10.00, by its specific entry conditions. While both fall under "Butter substitutes, whether in liquid or solid state: Containing over 45 percent by weight of butterfat," the 0405.20.10.00 code is reserved for those meeting the criteria of general note 15 of the tariff schedule. This HTS code, 0405.20.20.00, is for those that meet a *different* set of specific entry provisions outlined in Additional U.S. Note 14. The "Other" category at this level (0405.20.30.00) would encompass any butter substitutes with over 45% butterfat not qualifying under the specific provisions of either 0405.20.10.00 or 0405.20.20.00.

As this is a leaf node within the HTS structure, there are no further subcategories for this specific classification. Therefore, the focus for classification under 0405.20.20.00 is on confirming the product meets the definition of a butter substitute, contains over 45 percent by weight of butterfat, and is entered in accordance with the requirements of Additional U.S. Note 14 to Chapter 4.