0405.90.10.40 - Other

This classification covers milk-derived fats and oils, and dairy spreads, that are not specifically categorized elsewhere within heading 0405. It specifically encompasses products fitting the definition provided in additional U.S. note 14 to Chapter 4, which outlines the conditions for their entry. These goods are typically those where the primary component is milk fat, but they may have undergone further processing or contain ingredients that differentiate them from other milk fat products.

Unlike the sibling category 0405.90.10.20, which is designated for "Anhydrous milk fat," this "Other" category is for products that do not meet the specific criteria for anhydrous milk fat. Anhydrous milk fat typically refers to a product with a very high fat content and extremely low moisture content, often used as a distinct ingredient in food manufacturing. Therefore, this category serves as a catch-all for milk-derived fats, oils, and spreads that fall outside of that more specific definition and the general descriptions for butter.

As this classification is a leaf node, there are no further subcategories. Classification within 0405.90.10.40 is determined by whether the product is derived from milk, exhibits characteristics of fats, oils, or spreads, and crucially, complies with the specific requirements outlined in additional U.S. note 14. This note often details percentage composition, processing methods, or intended end-uses that define eligibility for this particular classification.