HS Code for Butter

Butter is classified under HS code 040510 due to its nature as a dairy product primarily derived from milk. Chapter 4 of the Harmonized System is dedicated to "Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included." Within this chapter, heading 0405 specifically covers "Butter and other fats and oils derived from milk; dairy spreads." Subheading 040510 precisely identifies "Butter," which is defined as having a milk fat content of 80% or more by weight. This classification is based on butter's composition and its traditional manufacturing process, which involves churning cream to separate butterfat from buttermilk. The explicit description in the HS nomenclature ensures accurate and consistent global trade classification for butter, facilitating customs procedures and statistical analysis for this widely traded commodity.

Products Included

• Anhydrous milk fat
• Ghee
• Recombined butter
• Whey butter
• Butter oil

Common Misclassification

040520 (Dairy spreads): This code is designated for dairy spreads with a milk fat content of less than 80% but not less than 39%. Butter (040510) is distinguished by its higher milk fat content, typically 80% or more. Misclassification can occur if a product marketed as "butter" has a lower fat content, which would correctly place it under dairy spreads (040520).

040590 (Other fats and oils derived from milk): This code covers other fats and oils derived from milk that do not meet the specific definitions of butter or dairy spreads. While products like butter oil or anhydrous milk fat are closely related, they are often specifically included under 040510 if they meet the definition of butter or are considered forms of butter. However, highly processed milk fat products that deviate significantly from the standard butter definition might fall under 040590.

FAQ

What is the HS code for Butter?

The HS code for butter is 040510. This code specifically covers butter with a milk fat content of 80% or more by weight, as defined within the Harmonized System.

How is butter distinguished from other milk fats in HS classification?

Butter (040510) is distinguished by its specific composition, primarily a milk fat content of 80% or more, and its traditional manufacturing process. Other milk fats, such as dairy spreads (040520) or other fats and oils derived from milk (040590), have different fat percentages or processing methods that place them in separate subheadings, ensuring precise categorization.