Analysis
Subheading 0405.20 covers dairy spreads, 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 8 US tariff lines below it are national.
None of its 8 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.
The US splits it as follows: 0405.20.10 for described in general note 15 of the tariff schedule and entered… (15.4¢/kg), 0405.20.20 for described in additional U.S. note 14 to this chapter and entered… (15.4¢/kg), 0405.20.30 for containing over 45 percent by weight of butterfat: other ($1.996/kg), 0405.20.40 for butter substitutes, whether in liquid or solid state: other (13.1¢/kg), 0405.20.50 for described in general note 15 of the tariff schedule and entered… (10%), 0405.20.60 for described in additional U.S. note 10 to this chapter and entered… (10%), 0405.20.70 for dairy products described in additional U.S. note 1 to chapter 4: other (70.4¢/kg + 8.5%) and 0405.20.80 for other: other (6.4%).
5 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |