Heading 0405 · Butter and other fats and oils derived from milk; dairy spreads

0405.20.20.00

Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions

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Duty rates

General
15.4¢/kg
The base rate for goods from most countries.
Special
Free (A+, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Lower rates under trade agreements and programs, for goods that meet their rules of origin; each symbol names one.
Column 2
31¢/kg
The higher rate for the few countries without normal trade relations with the United States.
Units
kg, kg cmsc
How the quantity is declared.

These are base rates, not what you pay. The country of origin can add extra duties (Sections 301, 232 and others), and customs fees come on top: the calculator adds up what applies to your goods, each with its source. Why the base rate is not enough

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Base columns of the 2026 HTS Revision 22, in force from Oct. 30, 2026 (official source).

Mentioned in Chapter 99

The parts of Chapter 99, in the 2026 HTS Revision 22, that list HTS 0405.20.20.00, a broader code that includes it, or a narrower code within it.

U.S. noteExcerptHeadings that refer to it
U.S. note 20(s)(i)(i) all products of China that are classified in the following 8-digit subheadings: [ Compiler's note: numbers in this table read from left to right]9903.88.15
U.S. note 21(c)(c) Subheading 9903.89.10 and superior text thereto shall apply to all products of Austria, Belgium, Bulgaria, Croatia, Republic of Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Ireland, Italy,…9903.89.10

Being listed is not owing a duty. A note may list goods that a measure leaves out; whether a heading applies depends on the origin, the date and the product; and the measures on all the goods of a country list no code at all. The calculator says what applies.

In the tariff

  1. 0405Butter and other fats and oils derived from milk; dairy spreads
  2. 0405.20Dairy spreads
  3. Butter substitutes, whether in liquid or solid state
  4. Containing over 45 percent by weight of butterfat
  5. 0405.20.20.00Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions15.4¢/kg