Butter

Butter under 040510 is a natural emulsion of butterfat, water, and milk solids with a minimum butterfat content defined by Codex standards. Dairy spreads under 040520 are blended or modified fat products that may include vegetable fats. Anhydrous milk fat under 040590 has had virtually all moisture and non-fat solids removed. The correct heading depends on the product's composition and processing method.

Within-quota butter (0405101000) enters at a lower duty rate, while over-quota butter (0405102000) faces a significantly higher rate. Quota fill is monitored by CBP, and importers should track remaining quota availability — particularly in the second half of the calendar year when quota volumes are often nearly exhausted — to avoid unexpected over-quota duty exposure.