0405.90.20.40 - Other
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg, kg cmsc |
| General Rate of Duty | $1.865/kg + 8.5% |
| Special Rate of Duty | Free (BH,CL,CO,JO,KR,MA,OM,P,PE,SG) 12.4¢/kg + 0.5% (PA) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+)
AU
🇦🇺
BH
🇧🇭
CL
🇨🇱
CO
🇨🇴
JO
🇯🇴
KR
🇰🇷
MA
🇲🇦
OM
🇴🇲
P
🇨🇷
🇩🇴
🇸🇻
🇬🇹
🇭🇳
🇳🇮
PA
🇵🇦
PE
🇵🇪
S+
🇨🇦
🇲🇽
SG
🇸🇬
|
| Column 2 Rate of Duty | $2.194/kg + 10% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 0405.90.20.40, encompasses "Other" fats and oils derived from milk that do not fit into the more specific subcategories within Chapter 4. It serves as a residual category for dairy-derived fats and oils that are not classified as butter, milk fat, or specific dairy spreads.
Crucially, this classification distinguishes itself from its sibling category, 0405.90.20.20, which specifically covers "Anhydrous milk fat." While both relate to milk fats, this category is for those dairy-derived fats and oils that are not anhydrous or are otherwise distinct from the pure, water-free form. For instance, it would include certain blended dairy fats or oils that don't meet the precise definition of anhydrous milk fat.
As a leaf node, this category does not have further subdivisions. Therefore, the classification of goods under 0405.90.20.40 relies heavily on the precise composition and processing of the dairy-derived fat or oil in question, ensuring it does not qualify for more specific headings or subheadings within Chapter 4 or elsewhere in the tariff schedule.