Butter and other fats and oils derived from milk; dairy spreads
17 declarable lines
Heading 0405 covers butter, dairy spreads, and other fats and oils derived from milk. It is split into butter (0405.10), dairy spreads and butter substitutes (0405.20), and other milk fats and oils including anhydrous milk fat (0405.90).
Products in this heading
- Salted butter
- Unsalted butter
- Dairy spread with over 45% butterfat
- Butter substitute with over 45% butterfat
- Anhydrous milk fat
- Butter oil
- Ghee or clarified butter
- Milk fat for food manufacturing
How to choose the right subheading
- Identify whether the product is butter, a dairy spread or butter substitute, or another milk fat or oil.
- For dairy spreads and butter substitutes, check whether butterfat content is over 45% by weight.
- Check whether the product meets general note 15 or an additional U.S. note cited in the subheading.
- For heading 0405.90, determine whether the product is anhydrous milk fat or another milk fat.
- Confirm whether added ingredients or the product form move it out of heading 0405.
Often confused with
- Heading 1517Margarine
Margarine and similar edible fat mixtures are classified outside chapter 4.
- Heading 0406Cheese
Cheese and curd are classified in their own heading, not as dairy spreads.
- Heading 0403Yogurt
Fermented milk products are classified in heading 0403.
- Heading 0401Milk and cream
Fresh milk and cream are not butter or milk fat.
- Heading 0404Whey
Whey and milk constituents are classified in heading 0404.
Frequently asked questions
What is the HTS code for butter?
Butter not described in general note 15 or additional U.S. note 6 to chapter 4 is 0405.10.20.00, general (MFN) $1.541/kg. Butter described in general note 15 is 0405.10.05.00, general (MFN) 12.3 cents/kg.
What is the duty on anhydrous milk fat?
Anhydrous milk fat under the residual rule is 0405.90.20.20, general (MFN) $1.865/kg + 8.5%. If it is described in general note 15, the line is 0405.90.05.20, general (MFN) 10%.
How do I classify a butter substitute with over 45% butterfat?
Use 0405.20.10.00 or 0405.20.20.00, general (MFN) 15.4 cents/kg, when the substitute meets general note 15 or additional U.S. note 14. Otherwise use 0405.20.30.00, general (MFN) $1.996/kg.
Guide written from the official schedule text. Rates quoted are general (MFN) rates; check the line page for trade agreement rates and the classification of your exact product.
All lines in heading 0405
- 0405.10.05.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions12.3¢/kg
- 0405.10.10.00Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions12.3¢/kg
- 0405.10.20.00Butter and other fats and oils derived from milk; dairy spreads / Butter / Other$1.541/kg
- 0405.20.10.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions15.4¢/kg
- 0405.20.20.00Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions15.4¢/kg
- 0405.20.30.00Containing over 45 percent by weight of butterfat / Other$1.996/kg
- 0405.20.40.00Butter substitutes, whether in liquid or solid state / Other13.1¢/kg
- 0405.20.50.00Described in general note 15 of the tariff schedule and entered pursuant to its provisions10%
- 0405.20.60.00Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions10%
- 0405.20.70.00Dairy products described in additional U.S. note 1 to chapter 4 / Other70.4¢/kg + 8.5%
- 0405.20.80.00Butter and other fats and oils derived from milk; dairy spreads / Dairy spreads / Other6.4%
- 0405.90.05.20Described in general note 15 of the tariff schedule and entered pursuant to its provisions / Anhydrous milk fat10%
- 0405.90.05.40Described in general note 15 of the tariff schedule and entered pursuant to its provisions / Other10%
- 0405.90.10.20Butter and other fats and oils derived from milk; dairy spreads / Anhydrous milk fat10%
- 0405.90.10.40Butter and other fats and oils derived from milk; dairy spreads / Other10%
- 0405.90.20.20Butter and other fats and oils derived from milk; dairy spreads / Anhydrous milk fat$1.865/kg + 8.5%
- 0405.90.20.40Butter and other fats and oils derived from milk; dairy spreads / Other$1.865/kg + 8.5%