Analysis
Subheading 0405.10 covers butter, within heading 0405. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 3 US tariff lines below it are national.
The US splits it as follows: 0405.10.05 for described in general note 15 of the tariff schedule and entered… (12.3¢/kg), 0405.10.10 for described in additional U.S. note 6 to this chapter and entered… (12.3¢/kg) and 0405.10.20 for butter: other ($1.541/kg).
3 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.
By Census's concordance, most of its statistical lines are made by Creamery Butter Manufacturing (311512). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 0405.10 once they fall within heading 0405 (butter and other fats and oils derived from milk; dairy spreads). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
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 |