0405.90.10 - Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions

This HTS category, 0405.90.10, encompasses dairy-derived fats and oils, specifically those that fall under additional U.S. note 14 to Chapter 4 and are entered in accordance with its provisions. This designation typically refers to products not otherwise specified within the broader butter and dairy spread headings. These can include specialized milk fat preparations or blends that meet the criteria outlined in the specific U.S. note.

It is important to distinguish this category from its sibling, 0405.90.05. While both fall under "Other" dairy fats and oils, 0405.90.05 specifically covers goods entered under general note 15 of the tariff schedule. This means that the classification of 0405.90.10 is governed by a different, more specific set of rules and conditions as detailed in additional U.S. note 14, rather than the general provisions of note 15.

Within this classification, further subdivisions exist to refine the categorization of these specialized dairy fats and oils. The subcategories of 0405.90.10.20 for "Anhydrous milk fat" and 0405.90.10.40 for "Other" allow for a more precise identification based on the level of water content and the specific composition of the product, enabling accurate duty assessment and trade tracking.