Chapter 04 · Dairy produce; eggs; honey · Section 1
HS Code 0405.20
Dairy spreads
Heading 0405: Butter and other fats and oils derived from milk; dairy spreads
US HTS + UK Tariff v4.0.1596 · updated 2026-09-10 · sources
United States - HTS lines under 0405.20
Source: official Harmonized Tariff Schedule (USITC). "General" is the normal-trade-relations rate; "Special" lists preference programs; "Other" is the column-2 rate. Additional Section 232/301 duties may apply on top.
| HTS code | Description | General | Special | Other | Unit |
|---|---|---|---|---|---|
| 0405.20.10 |
Butter substitutes, whether in liquid or solid state > Containing over 45 percent by weight of butterfat > Described in general note 15 of the tariff schedule and entered pursuant to its provisions |
15.4¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | kg |
| 0405.20.20 |
Butter substitutes, whether in liquid or solid state > Containing over 45 percent by weight of butterfat > Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions |
15.4¢/kg | Free (A+,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | kg, kg cmsc |
| 0405.20.30 |
Butter substitutes, whether in liquid or solid state > Containing over 45 percent by weight of butterfat > Other |
$1.996/kg | Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) | $2.348/kg | kg, kg cmsc |
| 0405.20.40 |
Butter substitutes, whether in liquid or solid state > Containing over 45 percent by weight of butterfat > Other |
13.1¢/kg | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 31¢/kg | kg, kg cmsc |
| 0405.20.50 |
Other > Dairy products described in additional U.S. note 1 to chapter 4 > Described in general note 15 of the tariff schedule and entered pursuant to its provisions |
10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg |
| 0405.20.60 |
Other > Dairy products described in additional U.S. note 1 to chapter 4 > Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions |
10% | Free (A+,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg, kg cmsc |
| 0405.20.70 |
Other > Dairy products described in additional U.S. note 1 to chapter 4 > Other |
70.4¢/kg + 8.5% | Free (BH,CL,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.25 (AU) See 9823.03.01-9823.03.12 (S+) See 9918.04.60, 9918.04.67 (CO) | 82.8¢/kg + 10% | kg, kg cmsc |
| 0405.20.80 |
Other > Dairy products described in additional U.S. note 1 to chapter 4 > Other |
6.4% | Free (A,AU,BH,CL,CO,D,E,IL,JO,KR,MA,OM,P,PA,PE,S,SG) | 20% | kg, kg cmsc |
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Enter the customs value (and quantity, when a rate is per-unit) to estimate the general-rate duty per HTS line. Estimates exclude Section 232/301 surcharges, MPF/HMF and fees. Not a customs ruling.
European Union - CN codes under 0405.20
Source: EU Combined Nomenclature (Eurostat, © European Union, reused per Decision 2011/833/EU). Duty rates and measures live in TARIC; each code links to the official consultation.
| CN code | Description | |
|---|---|---|
| 0405 20 10 | Of a fat content, by weight, of 39 % or more but less than 60 % | EU duty (TARIC) → |
| 0405 20 30 | Of a fat content, by weight, of 60 % or more but not exceeding 75 % | EU duty (TARIC) → |
| 0405 20 90 | Of a fat content, by weight, of more than 75 % but less than 80 % | EU duty (TARIC) → |
| 0405 20 00 | Dairy spreads | EU duty (TARIC) → |
United Kingdom - commodity codes under 0405.20
Source: UK Integrated Online Tariff (Open Government Licence v3.0). Declarable 10-digit codes go on the customs declaration; check the official page for the current duty and VAT measures.
| Commodity code | Description | |
|---|---|---|
| 0405 20 00 00 | Dairy spreads | UK duty & VAT → |
| 0405 20 10 00 | Of a fat content, by weight, of 39 % or more but less than 60 % | UK duty & VAT → |
| 0405 20 10 10 | In immediate packings of a net capacity of 1 kg or less | UK duty & VAT → |
| 0405 20 10 80 | Other | UK duty & VAT → |
| 0405 20 30 00 | Of a fat content, by weight, of 60 % or more but not exceeding 75 % | UK duty & VAT → |
| 0405 20 30 10 | In immediate packings of a net capacity of 1 kg or less | UK duty & VAT → |
| 0405 20 30 80 | Other | UK duty & VAT → |
| 0405 20 90 00 | Of a fat content, by weight, of more than 75 % but less than 80 % | UK duty & VAT → |
Other subheadings in 0405
Sources: U.S. International Trade Commission, Harmonized Tariff Schedule (public domain) · EU Combined Nomenclature © European Union, Eurostat (Decision 2011/833/EU) · UK Integrated Online Tariff, contains public sector information licensed under the Open Government Licence v3.0. Data refreshed weekly. Details on About & Data Sources.