Irish Salted Dairy Spread from Japan
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 — Japan → United States
20%
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
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