Section IV — PREPARED FOODSTUFFS

1. The expression 'milk' means full-cream milk or partially or completely skimmed milk. 2. For the purposes of heading 0405: (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, with a milkfat content of 39% or more but less than 80% by weight. 3. Products obtained by the concentration of whey and with the addition of milk or milkfat, are to be classified as cheese in heading 0406 provided that they have: a milkfat content of 5% or more by weight, calculated on the dry matter; and a dry matter content of at least 70% but not exceeding 85% by weight. 4. This chapter does not cover: (a) products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 1702); (b) albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).