0405.10.20.00—Butter and other fats and oils derived from milk; dairy spreads, butter, other
General
$1.541/kg
Units
kg, kg cmsc
Column 2
$1.813/kg
Special
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)
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Plain-English explanation
HTS 0405.10.20.00 is the U.S. Harmonized Tariff Schedule classification for Butter and other fats and oils derived from milk; dairy spreads, butter, other. It's a 10-digit statistical line in Chapter 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, Section I: Live Animals; Animal Products, used by U.S. Customs and Border Protection to determine the duty rate at entry. 1 Chapter 99 tariff modification currently stacks on top of the base rate.
New to HTS codes? Read our guide on how HTS classification works →
Tariff modifications(1)
Chapter 99 overlays that stack on the base rate
| Code | Authority | Rate |
|---|---|---|
| 9903.88.70 | section_301 | The duty provided in the applicable subheading |
Recent CBP rulings(5)
Past CBP decisions classifying real products under this HTS code. Useful precedent when classifying a similar product — each ruling shows how CBP interpreted the code for a specific case.
The tariff classification of Butter from Greece
The tariff classification of Sheet Butter from France
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of "GerCreme" from Mexico; Article 509
The tariff classification of whole powdered milk, UHT fluid milk, UHT delactosed (enzyme-treated) semi-skim milk, UHT skim milk, and salted butter from Colombia.
The tariff classification of unsalted butter and anhydrous milk fat from New Zealand.
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
Frequently asked questions
What is HTS code 0405.10.20.00?
HTS 0405.10.20.00 is the U.S. Harmonized Tariff Schedule classification for Butter and other fats and oils derived from milk; dairy spreads, butter, other. It belongs to Chapter 04 of the HTSUS.
What is the general duty rate for HTS 0405.10.20.00?
The general (Column 1) duty rate for HTS 0405.10.20.00 is $1.541/kg. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
Are there preferential or trade-program rates for HTS 0405.10.20.00?
Yes. Imports of HTS 0405.10.20.00 from countries party to a trade program (such as USMCA, KORUS, GSP, or the African Growth and Opportunity Act) may qualify for the special rate: 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). Eligibility depends on rules of origin and certification.
What is the Column 2 (statutory) rate for HTS 0405.10.20.00?
The Column 2 rate for HTS 0405.10.20.00 is $1.813/kg. This rate applies to imports from countries that do not have normal trade relations with the United States (currently Cuba and North Korea).
Are there Section 301 or Section 232 tariffs on HTS 0405.10.20.00?
Yes — HTS 0405.10.20.00 is covered by section_301 provision 9903.88.70 (The duty provided in the applicable subheading). Open the code page for the full overlay stack with effective dates and country scopes.
Does HTS 0405.10.20.00 have any antidumping or countervailing duty (AD/CVD) orders?
No active AD/CVD orders currently flag HTS 0405.10.20.00 in Tandom's catalog. Tandom monitors Federal Register notices daily; a flag will appear here within 24h of any new order's publication.
Trade programs(13)
Free Trade Agreement and special-program eligibility
Learn more
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