Cultured Butterfat Spread from Japan
A cultured dairy spread with over 45% butterfat, containing harmless lactic-acid bacteria as allowed in butter definitions but as a substitute. Classified in 0405.20.10.00 for high-butterfat dairy spreads entered under general note 15 provisions.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Document bacterial cultures as harmless per chapter note (a); ensure fat content certification; common issue: over 80% fat may be reclassed as butter