Harmonized Tariff Schedule of the U.S. › Chapter 04 Dairy produce; eggs; honey; edible products of animal origin
0405.10.20.00Tariff line
Classification path
Butter and other fats and oils derived from milk; dairy spreads
0405
Butter
Other
0405.10.20.00
Rates of duty
General rate (Column 1)$1.541/kg
SpecialFree (BH, CL, CO, JO, KR, MA, OM, P, PA, PE, SG) See 9822.04.10 (AU) See 9823.03.01- 9823.03.12 (S+) See 9908.04.01 (IL)
Column 2$1.813/kg
Unitkg kg cmsc
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+) See 9908.04.01 (IL)
Printed page 994
Measure flags
for origin CN, entry date 2026-10-25 · base rate $1.541/kg
- Section 301 forced-labor tariff (12.5%)9903.05.31Applies+12.5%China: Column 1 rate + 12.5% additional
- China 301 List 3 (9903.88.03)9903.88.03Applies+25%8-digit subheading 0405.10.20 is on L3
- Tariff-rate quota: this is the over-quota lineInfo—Dairy TRQs (Section 22 / WTO; USDA FAS import licenses) | allocation: Licenses (issued yearly by USDA FAS) + partly first-come-first-served; high over-quota rates (specific + ad valorem) | over-quota goods may also face the chapter 99 subchapter IV (9904) safeguard duty: Y (9904.04–9904.06: additional price- / quantity-triggered safeguard duty on over-quota dairy) | Applies without allocation or once the quota is filled (chapter 4 additional U.S. note 6); the base rate above is the over-quota rate
- PGAFDA FD4 · requiredAPHIS Core AQ1AMS AM7
Confirmed total 37.5% · max 37.5%Full duty breakdown →