Butterfat Emulsion Spread
A water-in-oil emulsion dairy spread with butterfat content over 45% by weight, used in food service for spreading and cooking. It is specifically classified under tariff item 0405.20.10 for quota-eligible butter substitutes, meeting the dairy spread definition with milkfat as the only fat.
Import Duty Rates by Country of Origin
| Origin Country | MFN Tariff | Surtaxes | Total Effective Rate |
|---|---|---|---|
| 🇨🇳China | 7% | — | 7% |
| 🇲🇽Mexico | 7% | — | 7% |
| 🇺🇸United States | 7% | — | 7% |
| 🇩🇪Germany | 7% | — | 7% |
| 🇯🇵Japan | 7% | — | 7% |
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 the import exceeds the access commitment quantity.
Over access commitment tariff item applies when the quota is exceeded.
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 product is a water-in-oil emulsion with milkfat content between 39% and 80% by weight
• Ensure the import is within the access commitment; if not, it will be classified under 0405.20.20
• Prepare documentation showing the product's composition for CBSA
Related Products under Tariff item 0405.20.10
Anhydrous Milkfat Butter Substitute
A high-fat dairy spread containing over 45% butterfat derived exclusively from milk, used as a butter substitute in baking and cooking. It meets the definition of a dairy spread under Chapter Note 3(b) with milkfat content between 39% and 80% by weight and is a water-in-oil emulsion.
Anhydrous Milkfat Spread
A concentrated anhydrous milkfat (AMF) emulsion at 48% butterfat level, marketed as a premium butter substitute for cooking. It fits the dairy spreads definition with milkfat as the sole fat (39-80%) and qualifies for the access commitment under tariff item 0405.20.10.
Cultured Butterfat Spread
A cultured dairy spread with over 45% butterfat, containing harmless lactic-acid bacteria as allowed in butter definitions but as a substitute. It is classified under tariff item 0405.20.10 for high-butterfat dairy spreads entered within the access commitment, meeting the dairy spread criteria.
Cultured Dairy Butter Blend
A spreadable cultured dairy product with 55% butterfat from fermented milk, serving as an unsalted butter alternative. It complies with the dairy spreads definition (milkfat-only, water-in-oil emulsion) and has over 45% butterfat for the access commitment under tariff item 0405.20.10.
Ghee-Style Milkfat Spread
A clarified-style dairy spread over 45% butterfat, solid at room temperature, used in ethnic cooking. Though similar to ghee, its milk-derived butterfat content over 45% places it under tariff item 0405.20.10 as a dairy spread within the access commitment.
High-Fat Milkfat Cooking Spread
A solid spreadable emulsion containing over 45% butterfat from milk, designed for culinary use as a butter replacement. It falls under tariff item 0405.20.10 as a dairy spread butter substitute within the access commitment, meeting the dairy spread definition.