Harmonized Tariff Schedule of the U.S. › Chapter 04 Dairy produce; eggs; honey; edible products of animal origin
0405.20.40.00Tariff 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
Other
0405.20.40.00
Rates of duty
General rate (Column 1)13.1¢/kg
SpecialFree (A+, AU, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Column 231¢/kg
Unitkg kg cmsc
Free (A+, AU, 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 2026-10-26 · base rate 13.1¢/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 0405.20.40 is on L4A
- PGAFDA FD4 · requiredAPHIS Core AQ1AMS AM7
Confirmed total 20% · max 20%Full duty breakdown →