0405.90 - Other:

This HTS category, 0405.90, encompasses "Other" fats and oils derived from milk, excluding butter and dairy spreads. It serves as a residual category for milk fat-based products that do not fit the more specific definitions of butter (0405.10) or dairy spreads (0405.20). These can include various concentrated milk fats or mixtures where milk fat is the primary component but the product's form or intended use doesn't align with the established subheadings.

The distinction from its sibling categories is crucial for accurate classification. Butter, under 0405.10, is generally defined by a minimum milk fat content and a specific physical consistency. Dairy spreads (0405.20) are typically butter-based products with added ingredients like water, salt, or flavorings, formulated for ease of spreading. This "Other" category captures milk-derived fats and oils that may be in liquid, semi-solid, or solid form, or have different processing treatments and end uses than those specifically outlined in 0405.10 and 0405.20.

Within this "Other" category, further subdivisions exist to account for specific entry provisions. The subcategories 0405.90.05 and 0405.90.10 are designated for goods that qualify for special tariff treatment under particular general and additional U.S. notes, respectively. These provisions often relate to specific trade agreements or preferential entry programs. The residual subheading 0405.90.20 is for all other products falling under the "Other" classification that do not meet the criteria for the specially designated subheadings.