Harmonized Tariff Schedule of the United States · HTS code · HS 0405.20

0405.20.80

0405.20.80: Butter and other fats and oils derived from milk: dairy spreads, other, other

Not declarable on its own: use one of its 1 subdivisions Data: Harmonized Tariff Schedule of the United States · checked on 24 October 2026

  1. 0405 Butter and other fats and oils derived from milk; dairy spreads:
  2. 0405.20 Dairy spreads:
  3. Other:
  4. 0405.20.80 Other

What you pay

Importing into USA

Customs duty 6.4% standard rate depends on the country of origin
Additional duties and charges 1 additional measure
VAT no federal VAT; a Merchandise Processing Fee of 0.3464 % is charged on formal entries
Duty calculatorCalculate duty and taxes →

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) 7.5%
    Applies to goods from
    China
    In force
    from 1 September 2019
    Legal act
    HTSUS 9903.88.15

Preferential rates by country

Agreement or schemeCountriesRate
General (MFN)—6.4%
US–Australia FTA AUAustraliaFree
US–Bahrain FTA BHBahrainFree
US–Chile FTA CLChileFree
US–Colombia TPA COColombiaFree
US–Israel FTA ILIsraelFree
US–Jordan FTA JOJordanFree
US–Korea FTA KRSouth KoreaFree
US–Morocco FTA MAMoroccoFree
US–Oman FTA OMOmanFree
CAFTA-DR PCosta Rica, Dominican Republic, El Salvador, Guatemala, Honduras, NicaraguaFree
US–Panama TPA PAPanamaFree
US–Peru TPA PEPeruFree
USMCA SCanada, MexicoFree
US–Singapore FTA SGSingaporeFree
Column 2Cuba, North Korea, Russia, Belarus20%

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

0405.20 Butter and other fats and oils derived from milk: dairy spreads

UK 8% Third-country duty 5 tariff lines · 1× specific or compound duty EU specific or compound duty Third-country duty 3 tariff lines Türkiye 9% – 140% Third-country duty 3 tariff lines · average 52.7% Canada 7% Third-country duty 2 tariff lines · 1× specific or compound duty Mexico specific or compound duty Third-country duty 1 tariff line Brazil 14.4% Third-country duty 1 tariff line Argentina 16% Third-country duty 4 tariff lines Peru Free Third-country duty 1 tariff line New Zealand Free Third-country duty 1 tariff line Japan 35% Third-country duty 2 tariff lines · 1× specific or compound duty Taiwan 15% Third-country duty 2 tariff lines GCC 5% Third-country duty 4 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 3 tariff lines Nigeria 20% Third-country duty 1 tariff line

USA lines: 0405.20

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:

  1. (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;

  2. (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:

  1. (a) a milkfat content, by weight of the dry matter, of 5 % or more;

  2. (b) a dry matter content, by weight, of at least 70 % but not exceeding 85 %; and

  3. (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);

  1. (b) products obtained from whey, containing by weight more than 95 % lactose, expressed as anhydrous lactose calculated on the dry matter (heading 1702);

  2. (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

  3. (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).

Chapter notes: Chapter 04 →

In the Harmonized Tariff Schedule of the United States, 0405.20.80 is one of 8 lines under subheading 0405.20, butter and other fats and oils derived from milk: dairy spreads.

The general duty is 6.4%, and quantities are declared in kg, kg cmsc.

For the same subheading, the UK duty is 8%, the Türkiye duty is 9%–140%, the Canada duty is 7%, 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 15%, the GCC duty is 5%, the North Macedonia duty is 15% and the Nigeria duty is 20%.

The United States imported goods of subheading 0405.20 worth US$23m in 2024; the largest supplier was Ireland.

Questions and answers

What is the USA import duty for HTS code 0405.20.80?

The general duty in the Harmonized Tariff Schedule of the United States is 6.4%; 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 0405.20.80 under US trade agreements?

Yes. The Special column reads “Free (A, AU, 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 0405.20 as a whole, the largest supplier in 2024 was Ireland (US$16m), followed by Argentina.

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Typical products

Everyday names, not part of the legal text.