Analysis
Heading 0405 of the Harmonized Tariff Schedule covers butter and other fats and oils derived from milk; dairy spreads. It divides into 3 six-digit subheadings and 14 eight-digit tariff lines, with 17 ten-digit statistical suffixes below them.
None of its 14 lines is duty-free at the general rate. Rates run from 6.4% to 10% with a median of 10%, so the line you choose sets the duty.
9 of the lines carry specific or compound rates (per kilogram, per dozen and so on) rather than a percentage, so their burden depends on the unit value of the goods.
The largest subheadings are 0405.20 (dairy spreads, 8 lines), 0405.10 (butter, 3 lines) and 0405.90 (other, 3 lines).
By Census's concordance, most of its statistical lines are made by Creamery Butter Manufacturing (311512) and Fats and Oils Refining and Blending (311225). Those are the NAICS industries a US producer of these goods would report under.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0405.10.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12.3¢/kg |
| 0405.10.10 | Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions | 12.3¢/kg |
| 0405.10.20 | Butter: other | $1.541/kg |
| 0405.20.10 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15.4¢/kg |
| 0405.20.20 | Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions | 15.4¢/kg |
| 0405.20.30 | Containing over 45 percent by weight of butterfat: other | $1.996/kg |
| 0405.20.40 | Butter substitutes, whether in liquid or solid state: other | 13.1¢/kg |
| 0405.20.50 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 0405.20.60 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 10% |
| 0405.20.70 | Dairy products described in additional U.S. note 1 to chapter 4: other | 70.4¢/kg + 8.5% |
| 0405.20.80 | Other: other | 6.4% |
| 0405.90.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% |
| 0405.90.10 | Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions | 10% |
| 0405.90.20 | Other: other | $1.865/kg + 8.5% |