Tandom · Duty calculator
Add country and invoice value for the full duty stack — base + 301 + 232 + AD/CVD + fees.
HTS 0405.20.40.00 is the U.S. Harmonized Tariff Schedule classification for Butter and other fats and oils derived from milk; dairy spreads, dairy spreads, 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. No Chapter 99 tariff modifications (Section 301, Section 232, IEEPA) or AD/CVD orders currently flag this code in Tandom's catalog.
New to HTS codes? Read our guide on how HTS classification works →
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 "light dairy spreads" from New Zealand or Australia.
The tariff classification of a low fat butter substitutefrom Canada.
The tariff classification of a low fat butter substitute from Belgium.
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
HTS 0405.20.40.00 is the U.S. Harmonized Tariff Schedule classification for Butter and other fats and oils derived from milk; dairy spreads, dairy spreads, other. It belongs to Chapter 04 of the HTSUS.
The general (Column 1) duty rate for HTS 0405.20.40.00 is 13.1¢/kg. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
Yes. Imports of HTS 0405.20.40.00 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 (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG). Eligibility depends on rules of origin and certification.
The Column 2 rate for HTS 0405.20.40.00 is 31¢/kg. This rate applies to imports from countries that do not have normal trade relations with the United States (currently Cuba and North Korea).
No active Chapter 99 tariff overlays (Section 301, Section 232, IEEPA reciprocal, etc.) currently flag HTS 0405.20.40.00 in Tandom's catalog. Use the calculator's date + origin inputs to confirm against any retroactive overlay you may be filing.
No active AD/CVD orders currently flag HTS 0405.20.40.00 in Tandom's catalog. Tandom monitors Federal Register notices daily; a flag will appear here within 24h of any new order's publication.
Free Trade Agreement and special-program eligibility
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