0405.90.20.20—Butter and other fats and oils derived from milk; dairy spreads, anhydrous milk fatGeneral
$1.865/kg + 8.5%
Units
kg, kg cmsc
Column 2
$2.194/kg + 10%
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+)
HTS 0405.90.20.20 is the U.S. Harmonized Tariff Schedule classification for Butter and other fats and oils derived from milk; dairy spreads, anhydrous milk fat. 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.
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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 Ghee from Greece
The tariff classification of Organic Coconut Oil & Ghee Butter and Organic Ghee Butter from India, Phillipines and Sri Lanka
The tariff classification of fractionated milk fat from Belgium.
The tariff classification of unsalted butter and anhydrous milk fat from New Zealand.
The tariff classification of anhydrous milk fat from Australia.
Source: CBP CROSS (view all rulings on rulings.cbp.gov →)
HTS 0405.90.20.20 is the U.S. Harmonized Tariff Schedule classification for Butter and other fats and oils derived from milk; dairy spreads, anhydrous milk fat. It belongs to Chapter 04 of the HTSUS.
The general (Column 1) duty rate for HTS 0405.90.20.20 is $1.865/kg + 8.5%. This is the most-favored-nation (MFN) rate that applies to imports from World Trade Organization member countries.
Yes. Imports of HTS 0405.90.20.20 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+). Eligibility depends on rules of origin and certification.
The Column 2 rate for HTS 0405.90.20.20 is $2.194/kg + 10%. 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 0405.90.20.20 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 0405.90.20.20 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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