Ghee Clarified Butter from Canada
Ghee is clarified butter made by heating butter to separate milk solids and water, resulting in a product with over 99% milkfat that does not meet the water and solids limits for natural butter. Classified under HTS 0405.90.20.40 as 'other' per subheading note excluding dehydrated butter/ghee from 0405.10 butter definition. Traditional in Indian/South Asian cuisine for cooking and religious uses.
Duty Rate — Canada → United States
18.5%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Confirm dehydration level as ghee explicitly excluded from butter subheading 0405.10; apply for import license under butter oil quota (6M+ kg limit)
• Provide certificate of analysis showing >99% milkfat to avoid reclassification; watch for TRQ exhaustion leading to higher over-quota duties