Harmonized Tariff Schedule of the United States · HTS code · HS 0405.10
0405.10.10: Butter: Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions
Butter
Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026
- 0405 Butter and other fats and oils derived from milk; dairy spreads:
- 0405.10 Butter:
- 0405.10.10 Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions
What you pay
Importing into USA
US additional duties of HTS chapter 99 in force on 22 October 2026 are included (Section 301, 232, 338 and 201). IEEPA duties are no longer collected after the Supreme Court ruling of February 2026. Conditional exemptions (US content, end use, metal share) are not computed: check the provision.
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Additional duties and charges 1
- Additional dutySection 301 — China — technology transfer, IP and innovation (2018 actions and 2024 four-year review) 25%
- Applies to goods from
- China
- In force
- from 24 September 2018
- Legal act
- HTSUS 9903.88.03
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| General (MFN) | — | 12.3¢/kg |
| US–Bahrain FTA BH | Bahrain | Free |
| US–Chile FTA CL | Chile | Free |
| US–Colombia TPA CO | Colombia | Free |
| US–Israel FTA IL | Israel | Free |
| US–Jordan FTA JO | Jordan | Free |
| US–Korea FTA KR | South Korea | Free |
| US–Morocco FTA MA | Morocco | Free |
| US–Oman FTA OM | Oman | Free |
| CAFTA-DR P | Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Nicaragua | Free |
| US–Panama TPA PA | Panama | Free |
| US–Peru TPA PE | Peru | Free |
| USMCA S | Canada, Mexico | Free |
| US–Singapore FTA SG | Singapore | Free |
| Column 2 | Cuba, North Korea, Russia, Belarus | 30.9¢/kg |
Special: reduced rates under trade agreements and preference programmes; the letters in brackets name the programmes (for example AU = Australia FTA, KR = Korea FTA).
Same subheading in other tariffs
0405.10 Butter and other fats and oils derived from milk: butter
UK specific or compound duty Third-country duty 5 tariff lines 
EU specific or compound duty Third-country duty 5 tariff lines 
Türkiye 180% Third-country duty 5 tariff lines 
Canada specific or compound duty Third-country duty 2 tariff lines 
Mexico 20% Third-country duty 2 tariff lines 
Brazil 14.4% Third-country duty 1 tariff line 
Argentina 16% Third-country duty 2 tariff lines 
Peru Free Third-country duty 1 tariff line 
New Zealand Free Third-country duty 4 tariff lines 
Japan 35% Third-country duty 6 tariff lines · 2× specific or compound duty 
Taiwan 5% Third-country duty 1 tariff line 
GCC 5% Third-country duty 6 tariff lines 
Switzerland specific or compound duty Third-country duty 4 tariff lines 
Norway specific or compound duty Third-country duty 1 tariff line 
North Macedonia 15% Third-country duty 5 tariff lines 
Nigeria 20% Third-country duty 1 tariff line USA lines: 0405.10
Binding rulings for similar goods
Decisions of U.S. Customs and Border Protection (CROSS) and HMRC (Advance Tariff Rulings) on goods classified here. A ruling binds only its holder, but shows how the authorities classify similar goods. The descriptions are the authorities’ own, in English.
Legal notes
Notes
1. The expression ‘milk’ means full-cream milk or partially or completely skimmed milk.
2. For the purposes of heading 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
3. For the purposes of heading 0405:
(a) the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;
(b) the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.
4. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 0406 provided that they have the three following characteristics:
(a) a milkfat content, by weight of the dry matter, of 5 % or more;
(b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and
(c) they are moulded or capable of being moulded.
5. This chapter does not cover:
(a) non-living insects, unfit for human consumption (heading 0511);
(b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);
(c) products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 1901 or 2106); or
(d) albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter) (heading 3502) or globulins (heading 3504).
6. For the purposes of heading 0410, the term ‘insects’ means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).
Subheading notes
1. For the purposes of subheading 040410, the expression ‘modified whey’ means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2. For the purposes of subheading 040510, the term ‘butter’ does not include dehydrated butter or ghee (subheading 040590).
In the Harmonized Tariff Schedule of the United States, 0405.10.10 is one of 3 lines under subheading 0405.10, butter and other fats and oils derived from milk: butter.
The general duty is a specific or compound duty: 12.3¢/kg.
For the same subheading, the Türkiye duty is 180%, the Mexico duty is 20%, the Brazil duty is 14.4%, the Argentina duty is 16%, the Peru duty is free, the New Zealand duty is free, the Japan duty is 35%, the Taiwan duty is 5%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 20%.
The United States imported goods of subheading 0405.10 worth US$728m in 2024; the largest supplier was Ireland.
Questions and answers
What is the USA import duty for HTS code 0405.10.10?
The general duty in the Harmonized Tariff Schedule of the United States is 12.3¢/kg; the supplementary unit is kg, kg cmsc. Preferential rates for goods from agreement countries, anti-dumping duties and VAT are not included.
Is there a lower rate for 0405.10.10 under US trade agreements?
Yes. The Special column reads “Free (A+,BH, CL, CO,D,E, IL, JO, KR, MA, OM,P, PA, PE,S, SG)”: the letters in brackets name the agreements and programmes that grant it.
Where does the United States import these goods from?
For subheading 0405.10 as a whole, the largest supplier in 2024 was Ireland (US$519m), followed by New Zealand.
Typical products
Everyday names, not part of the legal text.