HS Code for Anhydrous milk fat

Anhydrous milk fat (AMF) is classified under HS code 0405.90. Chapter 4 of the Harmonized System covers dairy produce, birds' eggs, natural honey, and edible products of animal origin. Heading 0405 is specifically for butter and other fats and oils derived from milk, as well as dairy spreads. While 0405.10 is reserved for standard butter (which contains water and milk solids), 0405.90 covers "Other" milk fats. Anhydrous milk fat is a product obtained by removing almost all water and non-fat solids from milk, cream, or butter through centrifugal separation and vacuum drying. It typically contains at least 99.8% milk fat and a maximum of 0.1% moisture. Because it lacks the water content and emulsion structure of standard butter, it is classified under this "Other" category. This subheading also includes products like ghee and butteroil, which share similar high-fat, low-moisture characteristics and are used extensively in food manufacturing and industrial baking.

Products Included

• Anhydrous milk fat (AMF)
• Ghee (clarified butter)
• Butteroil
• Dehydrated butterfat

Common Misclassification

The most frequent misclassification is 0405.10, which is strictly for butter. Butter must have a milk-fat content of 80% or more but less than 95%. Since AMF exceeds 99%, it cannot be classified as butter. It is also sometimes confused with 2106.90 (food preparations), but as a pure dairy fat, it remains in Chapter 4.

FAQ

What is the HS code for anhydrous milk fat?

The HS code for anhydrous milk fat, ghee, and butteroil is 0405.90.

How does AMF differ from butter in the HS system?

The primary difference is the fat content; butter (0405.10) contains significant water and solids-not-fat, whereas AMF (0405.90) is nearly 100% pure milk fat.