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

https://geopax.app/tariffs/catalog/04/0405

Source: [2026 HTS Revision 21 (October 9, 2026)](https://hts.usitc.gov/search?query=0405). Additional duties by country of origin may apply; estimate a shipment's full duty with the tariff calculator: https://geopax.app/tariffs/calculator

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

| Code | Description | General | Special | Column 2 | Units |
| --- | --- | --- | --- | --- | --- |
| 0405 | Butter and other fats and oils derived from milk; dairy spreads: |  |  |  |  |
| 0405.10 |   Butter: |  |  |  |  |
| 0405.10.05.00 |     Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 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 |     Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions | 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 |     Other | $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 |   Dairy spreads: |  |  |  |  |
|  |     Butter substitutes, whether in liquid or solid state: |  |  |  |  |
|  |       Containing over 45 percent by weight of butterfat: |  |  |  |  |
| 0405.20.10.00 |         Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 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 |         Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions | 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 |         Other | $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 |       Other | 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 |         Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 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 |         Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 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 |         Other | 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 |       Other | 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 |   Other: |  |  |  |  |
| 0405.90.05 |     Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% |  |
| 0405.90.05.20 |       Anhydrous milk fat | 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 |       Other | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 0405.90.10 |     Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions | 10% | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% |  |
| 0405.90.10.20 |       Anhydrous milk fat | 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 |       Other | 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 |     Other | $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 |       Anhydrous milk fat | $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 |       Other | $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 |