New Zealand Butterfat Blend Spread

A premium butter substitute made from over 45% butterfat derived from New Zealand dairy, blended with vegetable oils for spreadability. It falls under HTS 2106.90.32.00 as a high-butterfat butter substitute entered under General Note 15 provisions for duty-free treatment of New Zealand origin goods under the USMCA. Primarily used as a table spread for bread and cooking.

Import Duty Rates by Country of Origin

Origin CountryMFN RateCh.99 SurchargesTotal Effective Rate
🇨🇳ChinaFree+17.5%17.5%
🇲🇽MexicoFree+10.0%10%
🇨🇦CanadaFree+10.0%10%
🇩🇪GermanyFree+10.0%10%
🇯🇵JapanFree+10.0%10%

Alternative Classifications

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

0405.20.20Same rate: 17.5%

If classified primarily as butter rather than a substitute

Pure dairy butter over 45% butterfat is classified in Chapter 4 under heading 0405, not as a food preparation substitute in Chapter 21.

2106.90.46Same rate: 17.5%

If butterfat content is 15-45% by weight

Lower butterfat butter substitutes fall into a different subheading within 2106.90, changing the specific tariff treatment.

1517.90Higher: 18% vs 17.5%

If marketed as margarine with minimal dairy fat

Predominantly vegetable oil-based spreads are classified as margarine in Chapter 15, regardless of small dairy fat additions.

Not sure which classification is right?

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Import Tips & Compliance

Verify product meets over 45% butterfat threshold with lab analysis; obtain Certificate of Origin proving New Zealand sourcing under General Note 15

Ensure no transshipment to avoid origin disqualification

Track dairy TRQ allocations as they may impact entry