0405.90.10.20 - Anhydrous milk fat

This HTS classification covers anhydrous milk fat, a highly concentrated form of milk fat where the water content has been removed. Anhydrous milk fat is essentially pure butterfat, typically with a fat content of 99.8% or higher. It is derived from milk and is often produced by churning cream and then removing the water and milk solids. This product is distinct from butter and other less concentrated milk fats due to its extremely low moisture content, which impacts its texture, shelf life, and culinary applications.

While the parent category encompasses butter and other milk-derived fats and oils, this specific subheading targets anhydrous milk fat. It is distinguished from its sibling category, "Other" (0405.90.10.40), which would cover other milk-derived fats and oils that do not meet the stringent definition of anhydrous milk fat or are not specifically provided for elsewhere. The key differentiating factor is the significant reduction and removal of water content, resulting in a product that is nearly 100% fat.

As this is a leaf node, there are no further subcategories. Classification within 0405.90.10.20 is determined by the product meeting the definition of anhydrous milk fat and being entered according to the provisions of additional U.S. note 14 to Chapter 4, which may outline specific documentation or requirements for its import. This specificity ensures that highly refined milk fat products are correctly identified and accounted for within the tariff system.