Heading 04.05
US HTSButter and other fats and oils derived from milk; dairy spreads
3 subheadings · 14 tariff lines
0405.10Butter3 lines
Code / DescriptionMFN Rate
0405.10.05Butter subject to general note 15 (outside quota)
12.3 cents/kg0405.10.10Butter subject to quota pursuant to chapter 4 additional US note 6
12.3 cents/kg0405.10.20Butter not subject to general note 15 and in excess of quota in chapter 4 additional U.S. note 6
$1.541/kg0405.20Dairy spreads8 lines
Code / DescriptionMFN Rate
0405.20.10Butter substitute dairy spreads, over 45% butterfat weight, subject to general note 15 (outside quota)
15.4 cents/kg0405.20.20Butter substitute dairy spreads, over 45% butterfat weight, subject to quota pursuant to chapter 4 additional US note 14
15.4 cents/kg0405.20.30Butter substitute dairy spreads, over 45% butterfat weight, not subj to gen note 15 and in excess of quota in ch. 4 additional US note 14
$1.996/kg0405.20.40Butter substitute dairy spreads, containing 45% or less butterfat by weight
13.1 cents/kg0405.20.50Other dairy spreads of a type provided in chapter 4 additional US note 1, subject to general note 15 (outside quota)
10%0405.20.60Other dairy spreads of a type provided in ch. 4 add. US note 1, subject to quota pursuant to chapter 4 additional US note 10
10%0405.20.70Other dairy spreads of a type provided in ch. 4 add. US note 1, not subject to gen note 15 and in excess of quota in ch. 4 add. US note 10
70.4 cents/kg + 8.5%0405.20.80Other dairy spreads, not butter substitutes or of a type provided for in chapter 4 additional US note 1
6.4%0405.90Other3 lines
Code / DescriptionMFN Rate
0405.90.05Fats and oils derived from milk, other than butter or dairy spreads, subject to general note 15 (outside quota)
10%0405.90.10Fats and oils derived from milk, other than butter or dairy spreads, subject to quota pursuant to chapter 4 additional US note 14
10%0405.90.20Fats and oils derived from milk, other than butter or dairy spreads, not subject to gen note 15 and excess of quota in ch 4 add US note 14
$1.865/kg + 8.5%Source: US International Trade Commission (USITC). For informational purposes only. Consult the official HTS and a licensed customs broker for binding rates.