High-Fat Milkfat Cooking Spread
A solid spreadable emulsion containing over 45% butterfat from milk, designed for culinary use as a butter replacement. It meets the dairy spread criteria of Chapter Note 3(b) 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 no quota allocation is held
Over access commitment item for imports without quota.
If the product is dehydrated or ghee
Subheading Note 2 excludes such products from butter.
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
• Verify the product is a water-in-oil emulsion with milkfat content between 39% and 80%
• Importers need a quota allocation to pay the within access commitment rate; otherwise, the over-access rate applies
• Maintain records of fat content and ingredient list for CBSA
Related Products under Tariff item 0405.20.10
Anhydrous Milkfat Butter Substitute
A high-fat dairy spread containing over 45% butterfat derived from milk, used as a butter substitute in baking and cooking. It meets the criteria of subheading 0405.20 for dairy spreads with milkfat as the only fat, within the 39-80% range.
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 spread definition with milkfat as the sole fat and within the 39-80% range.
Australian Dairy Spread Blend
A spreadable water-in-oil emulsion made from Australian cow's milk with 45% milkfat content, suitable for bread and toast. It is classified under 0405.20.10 as a dairy spread, within access commitment.
Belgian Unsalted Dairy Spread
This is a pure unsalted emulsion spread made from Belgian milk, containing 40% milkfat by weight. It is classified under tariff item 0405.20.10 as a dairy spread, as defined in Chapter Note 3(b), with a milkfat content between 39% and 80% and no added fats other than milkfat.
Bulk Milkfat Emulsion for Ice Cream
A liquid milkfat emulsion (55% fat) used as a butter substitute base in ice cream manufacturing. It qualifies as a dairy spread under Chapter Note 3(b) with milkfat as the only fat, despite being in liquid form.
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 qualifies as a dairy spread under Chapter Note 3(b) with milkfat as the only fat.