0405.90.05.40
Described in general note 15 of the tariff schedule and entered pursuant to its provisions / Other
Classification path
- Butter and other fats and oils derived from milk; dairy spreads
- Other
- Described in general note 15 of the tariff schedule and entered pursuant to its provisions
- Other
Rates of duty
- General (MFN)
- 10%
- Column 2Cuba, North Korea, Russia, Belarus
- 20%
- Unit of quantity
- kg
Trade agreement rates
Related 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%
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 0405Products 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 21, 2026.