0405.90.05.40 - Other

This HTS subcategory, "Other," within the broader classification of butter and other fats and oils derived from milk, specifically encompasses dairy-derived fats and oils that do not fall under the more defined categories within Chapter 0405. This classification applies to products meeting the criteria outlined in general note 15 of the tariff schedule and entered in accordance with its specific provisions.

It is crucial to distinguish this category from its sibling, 0405.90.05.20, which is designated for "Anhydrous milk fat." While both relate to dairy fats, "Anhydrous milk fat" refers to a highly purified form of milk fat with a very low moisture content. This "Other" category therefore covers dairy-derived fats and oils that may contain varying levels of moisture or other components not meeting the strict definition of anhydrous milk fat, but still originating from milk and fitting within the general scope of dairy spreads and fats.

As this node is a leaf node, there are no further subcategories to introduce. Classification into this specific subcategory therefore relies on a thorough understanding of the exclusions from other more specific classifications within Chapter 0405 and adherence to the provisions of general note 15. It serves as a residual category for dairy fats and oils that are otherwise eligible for import but do not precisely fit into more narrowly defined tariff lines.