HTS heading 0405
Butter and other fats and oils derived from milk; dairy spreads — 24 codes under this heading, with the duty on each.
| Code | Description | General rate | Units |
|---|---|---|---|
| 0405 | Butter and other fats and oils derived from milk; dairy spreads + Ch. 99 | not stated | — |
| 0405.10 | Butter + Ch. 99 | not stated | — |
| 0405.10.05.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions + Ch. 99 | 12.3¢/kg | kg |
| 0405.10.10.00 | Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions + Ch. 99 | 12.3¢/kg | kg, kg cmsc |
| 0405.10.20.00 | Other + Ch. 99 | $1.541/kg | kg, kg cmsc |
| 0405.20 | Dairy spreads + Ch. 99 | not stated | — |
| 0405.20.10.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions + Ch. 99 | 15.4¢/kg | kg |
| 0405.20.20.00 | Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions + Ch. 99 | 15.4¢/kg | kg, kg cmsc |
| 0405.20.30.00 | Other + Ch. 99 | $1.996/kg | kg, kg cmsc |
| 0405.20.40.00 | Other + Ch. 99 | 13.1¢/kg | kg, kg cmsc |
| 0405.20.50.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions + Ch. 99 | 10% | kg |
| 0405.20.60.00 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions + Ch. 99 | 10% | kg, kg cmsc |
| 0405.20.70.00 | Other + Ch. 99 | 70.4¢/kg + 8.5% | kg, kg cmsc |
| 0405.20.80.00 | Other + Ch. 99 | 6.4% | kg, kg cmsc |
| 0405.90 | Other + Ch. 99 | not stated | — |
| 0405.90.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions + Ch. 99 | 10% | — |
| 0405.90.05.20 | Anhydrous milk fat + Ch. 99 | 10% (inherited from 0405.90.05) | kg |
| 0405.90.05.40 | Other + Ch. 99 | 10% (inherited from 0405.90.05) | kg |
| 0405.90.10 | Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions + Ch. 99 | 10% | — |
| 0405.90.10.20 | Anhydrous milk fat + Ch. 99 | 10% (inherited from 0405.90.10) | kg, kg cmsc |
| 0405.90.10.40 | Other + Ch. 99 | 10% (inherited from 0405.90.10) | kg, kg cmsc |
| 0405.90.20 | Other + Ch. 99 | $1.865/kg + 8.5% | — |
| 0405.90.20.20 | Anhydrous milk fat + Ch. 99 | $1.865/kg + 8.5% (inherited from 0405.90.20) | kg, kg cmsc |
| 0405.90.20.40 | Other + Ch. 99 | $1.865/kg + 8.5% (inherited from 0405.90.20) | kg, kg cmsc |
6 of these lines state no rate of their own and inherit one from the line above, which is how the schedule is read. Each says which line it came from.
Additional duties may apply
24 lines here reference Chapter 99, where Section 301, Section 232 and other additional duties live. Those are charged on top of the general rate and depend on where the goods were made. What those provisions are.
Source: Harmonized Tariff Schedule of the United States, U.S. International Trade Commission (public domain). Classification and the duties that finally apply to a shipment are a licensed customs broker's call.