CLA-2-04:OT:RR:NC:N5:231
Scott Jacobs
Gellert Global Group
One Atalanta Plaza
Elizabeth, NJ 07206
RE: The tariff classification of Brown Butter from Finland
Dear Mr. Jacobs:
In your letter dated March 17, 2026, you requested a tariff classification ruling. In lieu of samples, product
descriptions and illustrative literature were provided.
The subject merchandise is “Brown Butter,” a product composed of 97 percent clarified butter and 3 percent
skim milk powder. During production, the clarified butter and skim milk powder are chopped, weighed,
browned, sieved, cooled, mixed, packaged, and further cooled. The finished product is refrigerated during
transportation and upon importation into the United States. The product is packaged for retail or food service
sale in 20-gram single servings, 60-gram sausage-style wraps, 200-gram blocks, and 1,200-gram tubs. The
Brown Butter has a stated shelf life of six months.
The applicable subheading for Brown Butter, if entered under quota, will be 0405.90.1040, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for: “Butter and other fats and oils derived
from milk; dairy spreads: Other: Described in additional U.S. note 14 to this chapter and entered pursuant to
its provisions: Other.” The general rate of duty will be 10 percent ad valorem.
Imports under subheading 0405.90.1040, HTSUS, requires an import license, in accordance with the terms
and conditions provided in regulations issued by the Department of Agriculture, subject to the approval of the
United States Trade Representative (USTR).
The applicable subheading for the above-described product, if entered outside the quota, will be
0405.90.2040, HTSUS, which provides for: “Butter and other fats and oils derived from milk…: Other:
Other: Other.” The general rate of duty will be $1.865 per kilogram plus 8.5% ad valorem. Products
classified in subheading 0405.90.2040, HTSUS, are also subject to additional safeguard duties based on their
value, as set forth in subheadings 9904.05.37-9904.05.47, HTSUS.
The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenience
and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act
of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA).
Information on the Bioterrorism Act can be obtained by calling FDA at 301-575-0156, or at the Web site
www.fda.gov/oc/bioterrorism/bioact.html.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents
filed at the time this merchandise is imported. If you have any questions regarding the ruling, please contact
National Import Specialist Ekeng Manczuk at [email protected].
Sincerely,
(for)
James P. Forkan
Director
National Commodity Specialist Division