0405.20.40.00 - Other

This HTS subheading, 0405.20.40.00, specifically classifies "Other" dairy spreads that do not fall under the preceding categories within the broader scope of butter substitutes. These are products designed to mimic the properties and uses of butter but are derived from sources other than solely milkfat. The key differentiator is their composition, which deviates from pure butterfat-based spreads, often incorporating vegetable oils, emulsifiers, and other additives to achieve desired textures, flavors, and melting points.

Unlike the sibling category "Containing over 45 percent by weight of butterfat," which exclusively addresses dairy spreads with a substantial butterfat content, this "Other" category encompasses a wider array of formulations. This includes products where the butterfat content may be lower, or where non-dairy fats and oils constitute a significant portion of the fat content, while still maintaining the functional characteristics of a spreadable dairy-like product. The classification hinges on the absence of meeting the specific butterfat percentage criteria of its sibling.

As this is a leaf node within the HTS structure, there are no further subcategories to introduce. Therefore, the primary focus for classification under this subheading is to confirm that the product is indeed a butter substitute, is derived from milk fats or other dairy components, exhibits spreadable characteristics, and crucially, does not meet the specific criteria outlined in the preceding, more narrowly defined subheadings. This category serves as a residual classification for dairy spreads that are butter substitutes but do not fit into more precise classifications based on butterfat content.