WCO Explanatory Notes reproduced for reference. © World Customs Organization. Verify against official WCO publication.
04.05 Butter and other fats and oils derived from milk; dairy spreads. 0405.10 0405.20 0405.90 - Butter - Dairy spreads - Other This heading covers : (A) Butter. This ou covers natural butter, whey butter and recombined butter (fresh, salted or !uding canned butter . Butter must be derived exclusively from milk and must ranci , incI have a milkfat content of 80 O O or more but not more than 95 % by weight, a maximum t and a maximum water content of 16 % by milk solids-not-fat content of 2 % by weight. Butter contains no added emulsi ers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria. (See Note 2 (a) to this Chapter). f+ ) Butter obtained from goat's or sheep's milk is also covered by this group. (B) Dairy spreads. This group covers dairy s reads, i.e., spreadable emulsions of the water-in-oil type, containing milkfat as the on y fat in the product, and having a rnilkfat content of 39 % or t (see Note 2 b) to this Chapter). Dairy spreads may more but less than 80 % by suc as cultures of armless lactic-ac~d-producingbacteria, contain optional in edients vitamins, sodium c loride, sugars, gelatine, starches; food colours; flavours; emulsifiers; thickening agents and preservatives. l? P weif' (C) Other fats and 03s derived from milk. This group covers fats and oils derived from milk (e.g., milkfat, butterfat and butteroil). Butteroil is the product obtained by extracting the water and non-fat content from butter or cream. r /P This group further includes deh drated butter and ee (a kind of butter made most commonly fkom the milk of buffa oes or cows), as we as products consistin of a mixture of butter and small quantities of herbs, spices, flavourings, garlic, etc. (provi ed they retain the character of the products falling in this heading). d The heading does not cover fat spreads containing fits other than milkfats ox containing less than 39 % by weight of milfit (generally heading 15.17 or 21.06).
1.- The expression “milk” means full cream milk or partially or completely skimmed milk. 2.- For the purposes of heading 04.03, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt. 3.- For the purposes of heading 04.05 : (a) The term “butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid- producing bacteria. (b) The expression “dairy spreads” means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight. 4.- Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics : (a) a milkfat content, by weight of the dry matter, of 5 % or more; (b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and (c) they are moulded or capable of being moulded. 5.- This Chapter does not cover : (a) Non-living insects, unfit for human consumption (heading 05.11); (b) Products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02); (c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or (d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04). 6.- For the purposes of heading 04.10, the term “insects” means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV). Subheading Notes. 1.- For the purposes of subheading 0404.10, the expression “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. 2.- For the purposes of subheading 0405.10 the term “butter” does not include dehydrated butter or ghee (subheading 0405.90).