HTS heading 0405 · Chapter 04
HTS 0405: Butter and other fats and oils derived from milk
HTS heading 0405 covers butter and other fats and oils derived from milk; dairy spreads. It has 14 tariff lines with a duty rate; the general (MFN) rates are 10% (4 lines), 12.3¢/kg (2 lines), 15.4¢/kg (2 lines) and others.
Imports may also owe Chapter 99 tariffs (Section 232, 301 or 201) depending on origin and date, plus the Merchandise Processing Fee and, by sea, the Harbor Maintenance Fee.
Rates from the 2026 HTS Revision 22, effective October 30, 2026. Source: U.S. International Trade Commission.
Tariff lines and duty rates
| HTS code | Description | General | Special | Column 2 | Estimate |
|---|---|---|---|---|---|
| 0405.10 | Butter: | ||||
| 0405.10.05.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions[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 | Estimate → |
| 0405.10.10.00 | Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions[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 | Estimate → |
| 0405.10.20.00 | Other[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 | Estimate → |
| 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[kg] | 15.4¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | Estimate → |
| 0405.20.20.00 | Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions[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 | Estimate → |
| 0405.20.30.00 | Other[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 | Estimate → |
| 0405.20.40.00 | Other[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 | Estimate → |
| 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[kg] | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 0405.20.60.00 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions[kg, kg cmsc] | 10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 0405.20.70.00 | Other[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% | Estimate → |
| 0405.20.80.00 | Other[kg, kg cmsc] | 6.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | Estimate → |
| 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[kg] | Estimate → | |||
| 0405.90.05.40 | Other[kg] | Estimate → | |||
| 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[kg, kg cmsc] | Estimate → | |||
| 0405.90.10.40 | Other[kg, kg cmsc] | Estimate → | |||
| 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[kg, kg cmsc] | Estimate → | |||
| 0405.90.20.40 | Other[kg, kg cmsc] | Estimate → |
20 lines shown. Statistical suffixes (the last two digits) inherit the rate of the 8-digit subheading above them.
Example: base duty and fees on $10000
For HTS 0405.20.50.00 at the general rate of 10%, shipped by ocean, before any Chapter 99 tariffs:
| Base duty (10%) | $1000.00 |
| Merchandise Processing Fee (0.3464%, min $34.58) | $34.64 |
| Harbor Maintenance Fee (0.125%) | $12.50 |
| Duty and fees | $1047.14 |
Origin-specific tariffs can multiply this. Run this example from China or from Mexico to see every line.
Special program codes in this heading
- A, A*, A+
- Generalized System of Preferences (GSP)
- AU
- U.S.–Australia FTA
- BH
- U.S.–Bahrain FTA
- CL
- U.S.–Chile FTA
- CO
- U.S.–Colombia Trade Promotion Agreement
- D
- African Growth and Opportunity Act (AGOA)
- E, E*
- Caribbean Basin Economic Recovery Act
- IL
- U.S.–Israel FTA
- JO
- U.S.–Jordan FTA
- KR
- U.S.–Korea FTA (KORUS)
- MA
- U.S.–Morocco FTA
- OM
- U.S.–Oman FTA
- P, P+
- CAFTA-DR
- PA
- U.S.–Panama Trade Promotion Agreement
- PE
- U.S.–Peru Trade Promotion Agreement
- S, S+
- USMCA (United States–Mexico–Canada Agreement)
- SG
- U.S.–Singapore FTA
A special rate applies only when the goods qualify under that program's rules of origin and the claim is made at entry.
Frequently asked questions
What is the duty rate for HTS 0405?
Heading 0405 has 14 rate lines. The general (MFN) duty rates are 10% (4 lines), 12.3¢/kg (2 lines), 15.4¢/kg (2 lines), $1.541/kg (1 line). Products of free trade agreement partners may enter at the special rate, and Column 2 rates apply to countries without normal trade relations. Chapter 99 tariffs can be added on top: calculate the full amount.
Do Section 301, 232 or 201 tariffs apply to HTS 0405?
It depends on the 8- or 10-digit subheading, the country of origin, the entry date and, for Section 232, the metal content. These additional duties are listed in Chapter 99 of the HTS. The free duty calculator checks each program for a given code, origin and date and shows which apply and why.
What fees are added to an import under HTS 0405?
Formal entries pay the Merchandise Processing Fee of 0.3464% of value (minimum $34.58, maximum $670.86 in FY2027). Ocean shipments also pay the Harbor Maintenance Fee of 0.125% of value. See the import duty calculator for how they combine.