Canned Rancid Butter from Japan
Canned rancid butter is preserved in sealed cans to extend its shelf life, and the chapter note for heading 04.05 explicitly includes rancid butter in the definition of butter. Because it is not fresh butter and is classified as 'other' under the heading, it falls under tariff item 0405.90.10, which is subject to a tariff-rate quota.
Duty Rate — Japan → Canada
7.5%
Import Tips
• This item is within an access commitment, so imports without a quota allocation or permit pay the far higher over access commitment rate
• Verify that the butter is derived exclusively from milk and contains no added emulsifiers to meet the chapter 04.05 definition
• Include the weight of the cans in the declared weight for duty calculation