Harmonized Tariff Schedule of the U.S. › Chapter 04 Dairy produce; eggs; honey; edible products of animal origin
0405.90.10.40Tariff line
Classification path
Butter and other fats and oils derived from milk; dairy spreads
0405
Other
Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions
Other
0405.90.10.40
Rates of duty
General rate (Column 1)10%
SpecialFree (A+, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Column 220%
Unitkg kg cmsc
Free (A+, BH, CL, CO, D, E, IL, JO, KR, MA, OM, P, PA, PE, S, SG)
Printed page 996
Measure flags
for origin CN, entry date 2026-10-25 · base rate 10%
- 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 0405.90.10 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 30% · max 30%Full duty breakdown →