Irish Salted Dairy Spread from Germany
Salted water-in-oil dairy spread from Irish milk with 48% milkfat content, popular for baking. Classified in HTS 0405.20.50.00 as note 1 dairy product entered under general note 15, adhering to butter exclusion (under 80% fat). Meets precise chapter definition with harmless lactic cultures.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.380%Except for products described in headings 9903.05.85–9903.05.92 and 9903.05.97, articles the product of a member state of the European Union, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 equal to or greater than 10 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Apply for USDA license early in quota year; include milkfat assay report from accredited lab
• Pitfall: exceeding water content (over 16%) risks butter reclassification
• Label clearly as dairy spread, not butter substitute