Canned Rancid Butter from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Can linings must exclude reactive metals affecting dairy; provide rancidity certification; apply early for quota license allocation