Butterfat Emulsion Spread from China
Water-in-oil emulsion dairy spread with butterfat content over 45% by weight, used in food service for spreading and cooking. This product is specifically classified in 0405.20.10.00 for quota-eligible butter substitutes under general note 15 dairy import provisions.
Duty Rate — China → United States
17.5%
Rate breakdown
9903.03.0110%Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
Import Tips
• Validate emulsion type (water-in-oil) per chapter note (b); secure reallocation if primary quota country unfilled; declare exact butterfat percentage accurately to avoid reclassification