Canned Rancid Butter from Canada
Rancid butter preserved in cans for extended shelf life, explicitly covered in chapter 0405(a) definition. HTS 0405.90.05.40 applies as 'other' form entered under general note 15 quota provisions for butter substitutes.
Duty Rate — Canada → United States
20%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Can linings must exclude reactive metals affecting dairy; provide rancidity certification; apply early for quota license allocation