Other — Butter and other fats and oils derived from milk; dairy spreads
Classified under heading 0405 / subheading 0405.90 — chapter 04 of the US Harmonized Tariff Schedule.
General rate applies to goods from countries with normal trade relations. Special rates require a program code (USMCA, GSP, AGOA…). Column 2 applies where normal trade relations do not.
Duty calculator
Estimate the duty owed on an import under HTS 0405.90.20.
Excludes merchandise processing fees, Section 301 duties, antidumping/countervailing duties and freight. Estimates only — not customs advice.
Where this rate sits
Heading 0405 contains 3 tariff lines. The general rate on this line is 8.5%, against an average of 9.5% across the heading (range 8.5%–10%).
| Metric | This line | Heading 0405 |
|---|---|---|
| General rate | $1.865/kg + 8.5% | avg 9.5% |
| Duty-free lines | no | 0 of 3 |
| Specific-rate lines | yes | 1 |
Classification path
- 0405Butter and other fats and oils derived from milk; dairy spreads
- 0405.90Other
- 0405.90.20Other
All 3 tariff lines under heading 0405
Heading overview →| HTS code | Description | General | Col. 2 |
|---|---|---|---|
| 0405.90.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | 20% |
| 0405.90.10 | Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions | 10% | 20% |
| 0405.90.20 | Otherthis page | $1.865/kg + 8.5% | $2.194/kg + 10% |
Using HTS 0405.90.20 correctly
A ten-digit HTS number has three parts: the four-digit heading, the six-digit international subheading shared by every WTO member, and the two-digit US statistical suffix. 0405.90.20 is a US national line — the same product may carry a different suffix in the EU TARIC or in another country's tariff.
Classification is determined by the General Rules of Interpretation, not by what the product is called on the invoice. If your goods could fall in two headings, GRI 1 sends you to the heading with the most specific description; GRI 3 breaks ties by essential character. A GRI 3(b) mistake is the single most common reason an entry gets reclassified and billed for unpaid duty plus interest.