Rancid Butter Oil from China
Rancid butter oil is aged or naturally fermented butter-derived fat with off-flavors but still >95% milkfat, used in specialty cheeses or flavorings. Classified in HTS 0405.90.20.40 as 'other' including rancid forms per heading note (a), outside fresh butter limits on solids/water. Provides unique umami in gourmet applications.
Duty Rate — China → United States
28.5%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Certify rancidity level and safety for human consumption (fit for food use); quota license mandatory under butter oil provisions
• Avoid confusion with spoiled goods requiring FDA prior notice; declare as food-grade rancid product