0405.20.60.00 - Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions 🖩

This HTS category, 0405.20.60.00, specifically covers dairy spreads that are described in additional U.S. note 10 to chapter 4 and are entered in accordance with the provisions of that note. These are typically specialized dairy-based products that meet specific regulatory or compositional requirements outlined in that particular note, differentiating them from other dairy spreads. The classification is contingent upon strict adherence to the stipulations within additional U.S. note 10, which may relate to ingredient composition, manufacturing processes, or intended use.

Unlike its sibling category 0405.20.50.00, which pertains to dairy spreads entered under general note 15 of the tariff schedule, this subcategory is defined by the criteria set forth in additional U.S. note 10. This distinction is crucial for accurate classification, as general note 15 may address broader trade agreements or specific import programs, while additional U.S. note 10 delves into more granular product-specific requirements within chapter 4. The "Other" sibling category, 0405.20.70.00, serves as a residual for any dairy spreads not falling under the specific provisions of the preceding siblings.

As this is a leaf node in the HTS classification, there are no further subcategories. Therefore, the focus remains on the precise definition and conditions outlined within additional U.S. note 10 to chapter 4 for goods to be classified under 0405.20.60.00. Importers and customs brokers must carefully review this additional U.S. note to ensure that the dairy spread in question fully meets all stipulated criteria for accurate entry and duty assessment.