New Zealand Butterfat Blend Spread from China
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.
Duty Rate — China → United States
20%
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
• 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