Dairy Spreads

Dairy spreads occupy a commercially distinct niche between butter and margarine, and the US tariff schedule reflects this by separating butter substitutes with greater than 45% butterfat (lines 0405202000 and 0405203000, the latter referencing Additional US Note 14) from lower-fat and liquid/solid presentations (0405204000 and 0405208000). Ireland and the Netherlands lead US import supply, consistent with those countries' large-scale dairy processing sectors. Products in this heading must be distinguished from butter (040510) by their modified or blended fat composition, and from margarine (heading 1517) by their dairy-derived ingredient base. USDA FSIS admissibility requirements apply; importers should confirm establishment approval and product composition before entry.