0405.90.05 - Described in general note 15 of the tariff schedule and entered pursuant to its provisions

This HTS category, 0405.90.05, pertains to butter and other fats and oils derived from milk, including dairy spreads, that are specifically described and entered in accordance with general note 15 of the Harmonized Tariff Schedule. This classification is situated within Chapter 4, which broadly covers dairy products and eggs. The goods under this heading are essentially milk-fat based products intended for consumption or use in food preparation.

It is important to distinguish this subcategory from its siblings. HTS code 0405.90.10 covers similar dairy-derived fats and oils that meet the criteria outlined in additional U.S. note 14 to Chapter 4. HTS code 0405.90.20, conversely, represents a broader "Other" category for dairy fats and oils not specifically defined by the preceding codes within the 0405.90 grouping. Therefore, 0405.90.05 is a more specific designation for products that fall under the general note 15 provisions, differentiating them from those defined by specific U.S. notes or general "other" classifications.

This classification further breaks down into two subcategories, indicating a need for more granular differentiation within the scope of general note 15. HTS code 0405.90.05.20 covers anhydrous milk fat, a concentrated form of milk fat with very low moisture content. The remaining products within this category are captured under HTS code 0405.90.05.40, designated as "Other," which would include various dairy spreads and other milk fat-derived oils and fats that do not specifically qualify as anhydrous milk fat but still meet the general note 15 entry requirements.