HS Code for Milk fat

Milk fat, specifically anhydrous milkfat and related products, is classified under HS code 0405.90. This code falls within Chapter 04, which covers dairy produce, birds' eggs, and natural honey. Heading 0405 is dedicated to butter and other fats and oils derived from milk. While 0405.10 is reserved for traditional butter, 0405.90 serves as a residual category for other milk-derived fats. This includes products like ghee and anhydrous milkfat (AMF), which are produced by removing almost all water and non-fat solids from milk or cream. The classification is determined by the fat content and the origin of the fat; it must be 100% derived from milk. If any vegetable fats are introduced, the product would be excluded from this heading. The purity and the specific processing method (such as centrifugation and vacuum drying) define the product's identity under 0405.90, ensuring it is distinguished from dairy spreads or standard butter. These products are highly valued in international trade for their long shelf life and use in recombined dairy products.

Products Included

• Anhydrous milkfat (AMF)
• Ghee (clarified butter)
• Butteroil
• Dehydrated butter
• Fractionated milk fats without added non-dairy ingredients

Common Misclassification

A frequent misclassification occurs with HS code 0405.10, which is strictly for butter. Butter must contain between 80% and 95% milkfat, whereas products under 0405.90 typically exceed 99% fat content. Another common error involves HS code 1517.10 or 1517.90, which covers margarine and edible mixtures of animal or vegetable fats. If a milk fat product is blended with even a small amount of vegetable oil, it is excluded from Chapter 04 and must be classified in Chapter 15. Additionally, dairy spreads with a fat content of less than 80% are classified under 0405.20, not 0405.90. Precise fat and moisture analysis is required to distinguish these categories.

FAQ

What is the HS code for milk fat?

The HS code for milk fats and oils derived from milk, other than butter or dairy spreads, is 0405.90.

Is ghee classified under the same HS code as butter?

No, while butter is classified under 0405.10, ghee is specifically classified under 0405.90 because it is a clarified fat with almost all water and milk solids removed.