HTS 0405Butter and other fats and oils derived from milk; dairy spreads

Product or HTS code

Rate lines17

Code	Description	General	Special	Column 2	Units
0405.10	0405.10Butter
0405.10.05.00	0405.10.05.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsGeneral 12.3¢/kg · Special Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA, PE,S,SG) · Column 2 30.9¢/kg · kg	12.3¢/kg	Free (A+,AU,BH,CL,CO,D,E, IL,JO,KR,MA,OM,P,PA, PE,S,SG)	30.9¢/kg	kg
0405.10.10.00	0405.10.10.00Described in additional U.S. note 6 to this chapter and entered pursuant to its provisionsGeneral 12.3¢/kg · Special Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 30.9¢/kg · kg, kg cmsc	12.3¢/kg	Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	30.9¢/kg	kg, kg cmsc
0405.10.20.00	0405.10.20.00OtherGeneral $1.541/kg · Special Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) See 9908.04.01 (IL) · Column 2 $1.813/kg · kg, kg cmsc	$1.541/kg	Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) See 9908.04.01 (IL)	$1.813/kg	kg, kg cmsc
0405.20	0405.20Dairy spreads
	Butter substitutes, whether in liquid or solid state
	Containing over 45 percent by weight of butterfat
0405.20.10.00	0405.20.10.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsGeneral 15.4¢/kg · Special Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 31¢/kg · kg	15.4¢/kg	Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	31¢/kg	kg
0405.20.20.00	0405.20.20.00Described in additional U.S. note 14 to this chapter and entered pursuant to its provisionsGeneral 15.4¢/kg · Special Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 31¢/kg · kg, kg cmsc	15.4¢/kg	Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	31¢/kg	kg, kg cmsc
0405.20.30.00	0405.20.30.00OtherGeneral $1.996/kg · Special Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) · Column 2 $2.348/kg · kg, kg cmsc	$1.996/kg	Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+)	$2.348/kg	kg, kg cmsc
0405.20.40.00	0405.20.40.00OtherGeneral 13.1¢/kg · Special Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 31¢/kg · kg, kg cmsc	13.1¢/kg	Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	31¢/kg	kg, kg cmsc
	Other
	Dairy products described in additional U.S. note 1 to chapter 4
0405.20.50.00	0405.20.50.00Described in general note 15 of the tariff schedule and entered pursuant to its provisionsGeneral 10% · Special Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 20% · kg	10%	Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	20%	kg
0405.20.60.00	0405.20.60.00Described in additional U.S. note 10 to this chapter and entered pursuant to its provisionsGeneral 10% · Special Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 20% · kg, kg cmsc	10%	Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	20%	kg, kg cmsc
0405.20.70.00	0405.20.70.00OtherGeneral 70.4¢/kg + 8.5% · Special Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.03.01-9823.03.12 (S+) See 9918.04.60, 9918.04.67 (CO) · Column 2 82.8¢/kg + 10% · kg, kg cmsc	70.4¢/kg + 8.5%	Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.03.01-9823.03.12 (S+) See 9918.04.60, 9918.04.67 (CO)	82.8¢/kg + 10%	kg, kg cmsc
0405.20.80.00	0405.20.80.00OtherGeneral 6.4% · Special Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 20% · kg, kg cmsc	6.4%	Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	20%	kg, kg cmsc
0405.90	0405.90Other
0405.90.05	0405.90.05Described in general note 15 of the tariff schedule and entered pursuant to its provisionsGeneral 10% · Special Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 20%	10%	Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	20%
0405.90.05.20	0405.90.05.20Anhydrous milk fatGeneral 10% · Special Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 20% · kg	10%	Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	20%	kg
0405.90.05.40	0405.90.05.40OtherGeneral 10% · Special Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 20% · kg	10%	Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	20%	kg
0405.90.10	0405.90.10Described in additional U.S. note 14 to this chapter and entered pursuant to its provisionsGeneral 10% · Special Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 20%	10%	Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	20%
0405.90.10.20	0405.90.10.20Anhydrous milk fatGeneral 10% · Special Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 20% · kg, kg cmsc	10%	Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	20%	kg, kg cmsc
0405.90.10.40	0405.90.10.40OtherGeneral 10% · Special Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) · Column 2 20% · kg, kg cmsc	10%	Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG)	20%	kg, kg cmsc
0405.90.20	0405.90.20OtherGeneral $1.865/kg + 8.5% · Special Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) · Column 2 $2.194/kg + 10%	$1.865/kg + 8.5%	Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+)	$2.194/kg + 10%
0405.90.20.20	0405.90.20.20Anhydrous milk fatGeneral $1.865/kg + 8.5% · Special Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) · Column 2 $2.194/kg + 10% · kg, kg cmsc	$1.865/kg + 8.5%	Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+)	$2.194/kg + 10%	kg, kg cmsc
0405.90.20.40	0405.90.20.40OtherGeneral $1.865/kg + 8.5% · Special Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) · Column 2 $2.194/kg + 10% · kg, kg cmsc	$1.865/kg + 8.5%	Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+)	$2.194/kg + 10%	kg, kg cmsc

2026 HTS Revision 21 (October 9, 2026)

Duty by country of origin

Rate line	Ireland42.47% of imports	New Zealand33.35% of imports	France6.09% of imports	Mexico5.17% of imports	India4.02% of imports	Canada2.54% of imports	Argentina1.82% of imports	Germany0.78% of imports	Netherlands0.55% of imports	Australia0.45% of imports
0405.10.05.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions	Varies12.3¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.5712.3¢/kgNeeds a manual check	Varies12.3¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.5512.3¢/kgNeeds a manual check	Varies9903.05.4412.3¢/kgNeeds a manual check	Varies9903.05.2912.3¢/kgNeeds a manual check	Varies9903.05.2212.3¢/kgNeeds a manual check	Varies12.3¢/kgNeeds a manual checkDepends on product facts	Varies12.3¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.2312.3¢/kgNeeds a manual check
0405.10.10.00Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions	Varies12.3¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.5712.3¢/kgNeeds a manual check	Varies12.3¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.5512.3¢/kgNeeds a manual check	Varies9903.05.4412.3¢/kgNeeds a manual check	Varies9903.05.2912.3¢/kgNeeds a manual check	Varies9903.05.2212.3¢/kgNeeds a manual check	Varies12.3¢/kgNeeds a manual checkDepends on product facts	Varies12.3¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.2312.3¢/kgNeeds a manual check
0405.10.20.00Other	Varies$1.541/kgDepends on product facts	From 12.5%9903.05.57Plus $1.541/kg	Varies$1.541/kgDepends on product facts	From 10%9903.05.55Plus $1.541/kg	From 10%9903.05.44Plus $1.541/kg	From 10%9903.05.29Plus $1.541/kg	From 10%9903.05.22Plus $1.541/kg	Varies$1.541/kgDepends on product facts	Varies$1.541/kgDepends on product facts	From 12.5%9903.05.23Plus $1.541/kg
0405.20.10.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions	Varies15.4¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.5715.4¢/kgNeeds a manual check	Varies15.4¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.5515.4¢/kgNeeds a manual check	Varies9903.05.4415.4¢/kgNeeds a manual check	Varies9903.05.2915.4¢/kgNeeds a manual check	Varies9903.05.2215.4¢/kgNeeds a manual check	Varies15.4¢/kgNeeds a manual checkDepends on product facts	Varies15.4¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.2315.4¢/kgNeeds a manual check
0405.20.20.00Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions	Varies15.4¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.5715.4¢/kgNeeds a manual check	Varies15.4¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.5515.4¢/kgNeeds a manual check	Varies9903.05.4415.4¢/kgNeeds a manual check	Varies9903.05.2915.4¢/kgNeeds a manual check	Varies9903.05.2215.4¢/kgNeeds a manual check	Varies15.4¢/kgNeeds a manual checkDepends on product facts	Varies15.4¢/kgNeeds a manual checkDepends on product facts	Varies9903.05.2315.4¢/kgNeeds a manual check
0405.20.30.00Other	Varies$1.996/kgDepends on product facts	From 12.5%9903.05.57Plus $1.996/kg	Varies$1.996/kgDepends on product facts	From 10%9903.05.55Plus $1.996/kg	From 10%9903.05.44Plus $1.996/kg	From 10%9903.05.29Plus $1.996/kg	From 10%9903.05.22Plus $1.996/kg	Varies$1.996/kgDepends on product facts	Varies$1.996/kgDepends on product facts	From 12.5%9903.05.23Plus $1.996/kg
0405.20.40.00Other	Varies13.1¢/kgDepends on product facts	From 12.5%9903.05.57Plus 13.1¢/kg	Varies13.1¢/kgDepends on product facts	From 10%9903.05.55Plus 13.1¢/kg	From 10%9903.05.44Plus 13.1¢/kg	From 10%9903.05.29Plus 13.1¢/kg	From 10%9903.05.22Plus 13.1¢/kg	Varies13.1¢/kgDepends on product facts	Varies13.1¢/kgDepends on product facts	From 12.5%9903.05.23Plus 13.1¢/kg
0405.20.50.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions	VariesNeeds a manual check	Varies9903.05.57Needs a manual check	VariesNeeds a manual check	Varies9903.05.55Needs a manual check	Varies9903.05.44Needs a manual check	Varies9903.05.29Needs a manual check	Varies9903.05.22Needs a manual check	VariesNeeds a manual check	VariesNeeds a manual check	Varies9903.05.23Needs a manual check
0405.20.60.00Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions	VariesNeeds a manual check	Varies9903.05.57Needs a manual check	VariesNeeds a manual check	Varies9903.05.55Needs a manual check	Varies9903.05.44Needs a manual check	Varies9903.05.29Needs a manual check	Varies9903.05.22Needs a manual check	VariesNeeds a manual check	VariesNeeds a manual check	Varies9903.05.23Needs a manual check
0405.20.70.00Other	Varies70.4¢/kg + 8.5%Depends on product facts	From 12.5%9903.05.57Plus 70.4¢/kg + 8.5%	Varies70.4¢/kg + 8.5%Depends on product facts	From 10%9903.05.55Plus 70.4¢/kg + 8.5%	From 10%9903.05.44Plus 70.4¢/kg + 8.5%	From 10%9903.05.29Plus 70.4¢/kg + 8.5%	From 10%9903.05.22Plus 70.4¢/kg + 8.5%	Varies70.4¢/kg + 8.5%Depends on product facts	Varies70.4¢/kg + 8.5%Depends on product facts	From 12.5%9903.05.23Plus 70.4¢/kg + 8.5%
0405.20.80.00Other	10%9903.05.39	18.9%9903.05.57	10%9903.05.39	16.4%9903.05.55	16.4%9903.05.44	16.4%9903.05.29	16.4%9903.05.22	10%9903.05.39	10%9903.05.39	18.9%9903.05.23
0405.90.05.20Anhydrous milk fat	VariesNeeds a manual check	Varies9903.05.57Needs a manual check	VariesNeeds a manual check	Varies9903.05.55Needs a manual check	Varies9903.05.44Needs a manual check	Varies9903.05.29Needs a manual check	Varies9903.05.22Needs a manual check	VariesNeeds a manual check	VariesNeeds a manual check	Varies9903.05.23Needs a manual check
0405.90.05.40Other	VariesNeeds a manual check	Varies9903.05.57Needs a manual check	VariesNeeds a manual check	Varies9903.05.55Needs a manual check	Varies9903.05.44Needs a manual check	Varies9903.05.29Needs a manual check	Varies9903.05.22Needs a manual check	VariesNeeds a manual check	VariesNeeds a manual check	Varies9903.05.23Needs a manual check
0405.90.10.20Anhydrous milk fat	VariesNeeds a manual check	Varies9903.05.57Needs a manual check	VariesNeeds a manual check	Varies9903.05.55Needs a manual check	Varies9903.05.44Needs a manual check	Varies9903.05.29Needs a manual check	Varies9903.05.22Needs a manual check	VariesNeeds a manual check	VariesNeeds a manual check	Varies9903.05.23Needs a manual check
0405.90.10.40Other	VariesNeeds a manual check	Varies9903.05.57Needs a manual check	VariesNeeds a manual check	Varies9903.05.55Needs a manual check	Varies9903.05.44Needs a manual check	Varies9903.05.29Needs a manual check	Varies9903.05.22Needs a manual check	VariesNeeds a manual check	VariesNeeds a manual check	Varies9903.05.23Needs a manual check
0405.90.20.20Anhydrous milk fat	Varies$1.865/kg + 8.5%Depends on product facts	From 12.5%9903.05.57Plus $1.865/kg + 8.5%	Varies$1.865/kg + 8.5%Depends on product facts	From 10%9903.05.55Plus $1.865/kg + 8.5%	From 10%9903.05.44Plus $1.865/kg + 8.5%	From 10%9903.05.29Plus $1.865/kg + 8.5%	From 10%9903.05.22Plus $1.865/kg + 8.5%	Varies$1.865/kg + 8.5%Depends on product facts	Varies$1.865/kg + 8.5%Depends on product facts	From 12.5%9903.05.23Plus $1.865/kg + 8.5%
0405.90.20.40Other	Varies$1.865/kg + 8.5%Depends on product facts	From 12.5%9903.05.57Plus $1.865/kg + 8.5%	Varies$1.865/kg + 8.5%Depends on product facts	From 10%9903.05.55Plus $1.865/kg + 8.5%	From 10%9903.05.44Plus $1.865/kg + 8.5%	From 10%9903.05.29Plus $1.865/kg + 8.5%	From 10%9903.05.22Plus $1.865/kg + 8.5%	Varies$1.865/kg + 8.5%Depends on product facts	Varies$1.865/kg + 8.5%Depends on product facts	From 12.5%9903.05.23Plus $1.865/kg + 8.5%

Total duty on a $10,000 ocean shipment entered 2026-10-13, before customs fees. Origins are the leading sources of US imports under this heading in 2025 (US Census Bureau).