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
Alternative Classifications
This product could be classified differently depending on its characteristics or intended use.
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.
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.
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?
The Tariff Assistant works through the GRI rules on your specific product to reach the right HTS code — and can price the duty on it in the same conversation.
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
Related Products under HTS 2106.90.32.00
Australian High-Butterfat Cream Spread
Creamy spread containing over 45% Australian-sourced butterfat, designed as a butter alternative for baking and spreading. Classified under HTS 2106.90.32.00 pursuant to General Note 15 for qualifying dairy imports from Australia. Offers rich flavor with extended shelf life compared to pure butter.
USMCA Dairy Butterfat Paste
Thick butterfat paste exceeding 45% butterfat from USMCA-partner countries, used as cooking and baking substitute. Enters under HTS 2106.90.32.00 per General Note 15 for preferential tariff treatment on qualifying North American dairy products. Ideal for commercial foodservice applications.
Qualifying Country Butter-Oil Blend
Liquid butter substitute blend with over 45% butterfat from General Note 15 designated countries, used in confectionery. Specifically classifiable under HTS 2106.90.32.00 for TRQ-qualifying entries. Provides emulsified texture superior to straight butter oil.
High-Fat Dairy Spread for Baking
Specialty baking spread containing over 45% milk-derived butterfat from treaty partner countries, entered under HTS 2106.90.32.00 provisions. Designed to replace butter in pastry doughs with improved workability. Meets General Note 15 origin requirements for preferential access.