EU Butter Oil GN15 Quota

Butter oil from European Union countries entered pursuant to General Note 15 provisions, with strict milkfat composition (80-95%) and no added emulsifiers. Used in chocolate manufacturing and industrial baking. HTS 0405.90.05 applies to these specially licensed dairy fat imports.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳China10%+17.5%27.5%
🇲🇽Mexico10%+10.0%20%
🇨🇦Canada10%+10.0%20%
🇩🇪Germany10%+10.0%20%
🇯🇵Japan10%+10.0%20%

More Specific Codes

This product may fall under a more specific subheading:

Alternative Classifications

This product could be classified differently depending on its characteristics or intended use.

0405.90.10Same rate: 27.5%

If dehydrated butter or ghee

Chapter note excludes dehydrated butter/ghee from butter subheading 0405.10

2106.90.34Lower: 17.5% vs 27.5%

If containing over 45% butterfat as substitute

Processed butterfat substitutes classify in Chapter 21 preparations

3502.90.00.00Higher: 35% vs 27.5%

If >80% whey protein concentrate

High whey protein products excluded to Chapter 35 per chapter exclusions

Not sure which classification is right?

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Import Tips & Compliance

Apply for USDA license well in advance due to EU quota competition; certify exact milkfat percentage (80-95%) per chapter note (a); track aggregate quota usage across all countries

Related Products under HTS 0405.90.05

Australian Butter Oil

Pure butter oil derived from milkfat, meeting Australia's quota allocation under General Note 15 for dairy imports. This product has a milkfat content exceeding 99% and is used in food manufacturing. It falls under HTS 0405.90.05 as a milk-derived fat entered pursuant to special tariff provisions.

New Zealand Anhydrous Milkfat

Anhydrous milkfat (AMF) extracted from New Zealand dairy, entered under General Note 15 quota provisions for butter oils. Contains over 99.8% milkfat with minimal water content, suitable for confectionery and baking. Classified in HTS 0405.90.05 due to special dairy import allocations.

Canadian Milkfat for Processing

High-purity milkfat from Canada, allocated under General Note 15 for butter oil imports used in food processing. Meets exact butter composition standards without solids-not-fat exceeding 2%. Enters duty-free via HTS 0405.90.05 quota provisions.

Uruguay Anhydrous Butterfat

Anhydrous butterfat produced in Uruguay, imported under General Note 15 special provisions for dairy fats. Pure milk-derived oil with >99% fat content for bakery and confectionery applications. Classified in HTS 0405.90.05 for quota-eligible entries.

Chilean Butter Oil GN15

Butter oil from Chile meeting General Note 15 import criteria, derived exclusively from milk with precise fat/solids ratios. Used in commercial baking and dairy blending. HTS 0405.90.05 governs these licensed dairy fat imports.

Israel Dairy Butterfat

Pure dairy butterfat from Israel, entered under General Note 15 provisions for milk-derived oils. Complies with 80-95% milkfat and maximum 2% solids-not-fat requirements. Suitable for kosher food manufacturing; HTS 0405.90.05 applies.