Harmonized Tariff Schedule of the U.S. › Chapter 04 Dairy produce; eggs; honey; edible products of animal origin
0405.20.20.00Tariff line
Classification path
Butter and other fats and oils derived from milk; dairy spreads
0405
Dairy spreads
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
0405.20.20.00
Rates of duty
General rate (Column 1)15.4¢/kg
SpecialFree (A+, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Column 231¢/kg
Unitkg kg cmsc
Free (A+, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Printed page 994
Measure flags
for origin CN, entry date 2026-10-25 · base rate 15.4¢/kg
- Section 301 forced-labor tariff (12.5%)9903.05.31Applies+12.5%China: Column 1 rate + 12.5% additional
- China 301 List 4A (9903.88.15)9903.88.15Applies+7.5%8-digit subheading 0405.20.20 is on L4A
- Tariff-rate quota: this is the in-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) | Requires quota allocation / license and entry while the quota is open (chapter 4 additional U.S. note 14); once filled, enter under the over-quota line
- PGAFDA FD4 · requiredAPHIS Core AQ1AMS AM7
Confirmed total 20% · max 20%Full duty breakdown →