Canned Salted Butter
Canned salted butter is natural butter preserved in airtight tins, maintaining a milkfat content of 80-95% by weight, with maximum 16% water and 2% milk solids-not-fat, as required by Chapter Note 3(a). The canning process does not alter its classification as butter under heading 04.05, and it is explicitly mentioned in the note as including canned butter. This product is classified under 0405.10.20 when entered outside the within-access commitment quota.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 298.5% | — | 298.5% |
| 🇲🇽Mexico | 298.5% | — | 298.5% |
| 🇺🇸United States | 298.5% | — | 298.5% |
| 🇩🇪Germany | 298.5% | — | 298.5% |
| 🇯🇵Japan | 298.5% | — | 298.5% |
More Specific Codes
This product may fall under a more specific subheading:
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
If imported within the access commitment quota
Butter within the access commitment is classified under 0405.10.10, subject to a lower duty rate.
If the canned product is not butter but another dairy spread
If the product does not meet the butter definition and is a dairy spread, it falls under 0405.90.
Not sure which classification is right?
The Tariff Assistant works through the GRI rules on your specific product to reach the right tariff item — and can price the duty on it in the same conversation.
Import Tips & Compliance
• Confirm the canned butter meets all compositional limits in Chapter Note 3(a), especially milkfat and water content, to ensure classification under 0405.10.20
• Check if the canning process adds any substances not permitted by the note, such as emulsifiers, which would change classification
• Prepare documentation on the butter's origin and composition for CBSA inspection
Related Products under Tariff item 0405.10.20
Anhydrous Milkfat Butter
Anhydrous milkfat butter is a high-purity butter product standardized to contain 80-95% milkfat by weight, derived exclusively from milk, with a maximum water content of 16% and maximum milk solids-not-fat of 2%. It meets the definition of butter under heading 04.05, including the allowance for canned butter, and is not dehydrated butter or ghee, which are excluded from subheading 0405.10. This product is classified under tariff item 0405.10.20 as it is entered outside the within-access commitment quota.
Cultured Unsalted Butter
Cultured unsalted butter is fermented with lactic-acid bacteria to develop a premium flavor, while meeting all heading 04.05 specifications for butter: 80-95% milkfat, maximum 2% milk solids-not-fat, and maximum 16% water. It contains no added salt but may include cultures of harmless lactic-acid-producing bacteria, as permitted by Chapter Note 3(a). This product is classified under 0405.10.20 as it is entered over the access commitment.
Rancid Butter Blocks
Rancid butter blocks are aged natural butter that has developed a characteristic flavor through natural fermentation, while still meeting the compositional requirements of heading 04.05: 80-95% milkfat, maximum 2% milk solids-not-fat, and maximum 16% water. Chapter Note 3(a) explicitly includes rancid butter in the definition of butter, provided it is derived exclusively from milk. This product is classified under 0405.10.20 when entered over the access commitment.
Recombined Butter Paste
Recombined butter paste is made by recombining milkfat with water and milk solids to meet the precise specifications of heading 04.05: 80-95% milkfat, maximum 2% milk solids-not-fat, and maximum 16% water. Chapter Note 3(a) explicitly includes recombined butter in the definition of butter, provided it is derived exclusively from milk. This product is classified under 0405.10.20 when entered over the access commitment.
Salted Whey Butter
Salted whey butter is produced from whey cream separated during cheese making, meeting the exact specifications of heading 04.05: 80-95% milkfat, maximum 2% milk solids-not-fat, and maximum 16% water. Chapter Note 3(a) includes whey butter in the definition of butter, provided it is derived exclusively from milk. This product is classified under 0405.10.20 when entered over the access commitment.