HTSUS, United States

0405.20.30.00

Containing over 45 percent by weight of butterfat / Other

Classification path

  1. Butter and other fats and oils derived from milk; dairy spreads
  2. Dairy spreads
  3. Butter substitutes, whether in liquid or solid state
  4. Containing over 45 percent by weight of butterfat
  5. Other

Rates of duty

General (MFN)
$1.996/kg
Column 2Cuba, North Korea, Russia, Belarus
$2.348/kg
Unit of quantity
kg, kg cmsc

Trade agreement rates

FreeU.S.-Bahrain FTA, U.S.-Chile FTA, U.S.-Colombia TPA, U.S.-Jordan FTA, U.S.-Korea FTA, U.S.-Morocco FTA, U.S.-Oman FTA, CAFTA-DR, U.S.-Panama TPA, U.S.-Peru TPA, U.S.-Singapore FTA
See 9822.04.10U.S.-Australia FTA
See 9823.03.01-9823.03.12USMCA

Related lines in heading 0405

About heading 0405

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

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).

Full guide to heading 0405

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

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.

Source: USITC Harmonized Tariff Schedule, retrieved October 22, 2026.

HTS 0405.20.30.00: Containing over 45 percent by weight of butterfat / Other, $1.996/kg duty | HTSBase