Liquid Butterfat Dairy Spread from China
A pourable liquid dairy spread with over 45% milk-derived butterfat, used for cooking and as a butter alternative. Classified under 0405.20.10.00 due to its butter substitute status, high butterfat content, and entry under general note 15 quota provisions for dairy products.
Duty Rate — China → United States
20%
Rate breakdown
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)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Confirm liquid state documentation and butterfat certification; apply for quota allocation early in calendar year; ensure no Mexican origin to qualify for U.S. dairy quotas