HTS US: 0405.XX.XXXX
Description
This heading covers butter and other fats and oils derived from milk, including anhydrous milkfat and other dairy fats and oils, in various forms suitable for consumption or further processing.
- Butter: A dairy product made by churning cream or milk to separate the butterfat from the buttermilk, containing at least 80% milkfat.
- Anhydrous Milkfat: Milkfat with almost all moisture removed, used in food manufacturing and industrial applications.
- Other Dairy Fats and Oils: Includes dairy spreads, mixtures of butter with vegetable fats or oils, and other milk-derived fats not classified elsewhere.
Code Hierarchy
- Section I:
- Live Animals; Animal Products (Chapters 01-05)
- Chapter 04: Dairy Produce; Birds’ Eggs; Natural Honey; Edible Products of Animal Origin, Not Elsewhere Specified or Included
- Heading 0405: Butter and other fats and oils derived from milk.
- US HTS Code (10-digit):
0405.XX.XXXX– The final digits specify the exact product form and composition.
Detailed Breakdown of Subheadings
The 4-digit HS heading 0405 is broken down into specific 6-digit and 10-digit codes based on the type, composition, and form of the butter and dairy fats/oils.
| HS/HTS Code | Description | Examples & Notes |
|---|---|---|
| 0405.10 | Butter | Natural butter with at least 80% milkfat, in blocks, pats, or other forms. |
0405.10.0010 |
Butter, unsalted | |
0405.10.0050 |
Butter, salted | |
| 0405.20 | Dairy spreads | Mixtures of butter with vegetable fats or oils, for spreading. |
0405.20.0010 |
Dairy spreads with at least 10% milkfat | |
0405.20.0050 |
Other dairy spreads | |
| 0405.30 | Anhydrous milkfat, dairy oleostearin, and other fats and oils derived from milk | Milkfat and derivatives with moisture removed, used in food processing and industry. |
0405.30.0010 |
Anhydrous milkfat | |
0405.30.0050 |
Dairy oleostearin and similar dairy fats and oils | |
| 0405.40 | Other fats and oils derived from milk | Includes mixtures and preparations not elsewhere specified under this heading. |
0405.40.0010 |
Mixtures of butter with animal or vegetable fats/oils | |
0405.40.0050 |
Other dairy fats and oils blends |
What is NOT Classified Here?
To avoid misclassification, note these exclusions:
- Milk and cream (liquid forms)
- fall under Heading 0401.
- Cheese and curd are classified under Heading 0406.
- Animal fats not derived from milk (e.g., lard, tallow) are classified under Chapter 15.
- Prepared or preserved dairy products including spreads with less than 10% milkfat or containing other additives, may fall under different headings.
Notes
- USDA/FDA Regulations:
- Importation of butter and dairy fats is subject to strict sanitary and quality standards enforced by the USDA and FDA.
- Duty Rates: Duty rates vary by specific 10-digit HTS code; some products may be subject to tariff-rate quotas (TRQs) or preferential trade agreements.
- Labeling Requirements: Accurate labeling of fat content, salt content, and country of origin is mandatory.
Declaration Example
- Product:
- Unsalted natural butter from New Zealand.
- US HTS Code:
0405.10.0010(Butter, unsalted) - Unit of Quantity: Kilogram (kg)
- General Duty Rate: Check current USHTS (may be duty-free under certain trade agreements)
- Additional Requirements: USDA/FDA certification and sanitary inspection.
Related HTS Codes
- HTS 0401:
- Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
- HTS 0406: Cheese and curd.
- HTS 1502: Fats of bovine animals, sheep or goats, other than milk fats and oils.
- HTS 2106: Food preparations not elsewhere specified or included (may include processed dairy spreads).
