0405.90.20 - Other

This HTS subheading, 0405.90.20, captures "Other" fats and oils derived from milk, excluding those specifically enumerated in sibling categories. It serves as a residual classification for dairy-derived fats and oils that do not fall under more specific subheadings within heading 0405. The scope is broad, encompassing products not explicitly defined by specific characteristics or special provisions.

This category is distinguished from its siblings, 0405.90.05 and 0405.90.10, by its lack of specific tariff treatment or statutory provisions. While the siblings are designated for goods entered under particular general or additional U.S. notes, 0405.90.20 is for all other "butter and other fats and oils derived from milk; dairy spreads" not already accounted for. This means classification here hinges on the fundamental definition of the product as a dairy fat or oil and its absence from more precise descriptions.

The subcategories within 0405.90.20 provide further refinement. The subheading 0405.90.20.20 specifically addresses anhydrous milk fat, a concentrated form of milk fat. The remaining products that fit the broader description but are not anhydrous milk fat are classified under 0405.90.20.40, indicating "Other" within this residual category. This hierarchical structure allows for precise classification of various dairy-derived fats and oils based on their composition and specific form.