Ghee Clarified Butterfat from Japan
Ghee is clarified butter made by simmering butter to remove water and milk solids, leaving nearly pure milkfat. Subheading note 2 explicitly excludes ghee from the butter subheading 0405.10, so it is classified as 'other' under tariff item 0405.90.10, which is within an access commitment.
Duty Rate — Japan → Canada
7.5%
Import Tips
• Ghee is within an access commitment, so imports without a quota allocation or permit pay the over access commitment rate
• Confirm the ghee contains no added fats or oils, as only milkfat is allowed under heading 04.05
• The weight of the packaging must be included in the duty calculation