HTS tariff line · chapter 04
0405.20.50
Described in general note 15 of the tariff schedule and entered pursuant to its provisions
Analysis
HTS 0405.20.50 covers described in general note 15 of the tariff schedule and entered pursuant to its provisions under heading 0405 (butter and other fats and oils derived from milk; dairy spreads).
Goods that qualify under GSP, the Australia FTA, the Bahrain FTA, the Chile FTA, the Colombia TPA, and 12 others can enter duty-free instead of paying 10%. It is also eligible under GSP, the developing-country programme, which Congress has to renew; check whether GSP is in force on the entry date.
Neighbouring lines carry rates from 6.4% to 10%, so the exact line matters. The widest gap is with 0405.20.80 (other: other), at 6.4%: a product that belongs there but is entered here, or the reverse, changes the duty by 3.6 percentage points.
The general duty rate is 10% of the customs value, which is in the middle of the rates in chapter 04 (41st percentile of 126 lines with an ad valorem rate). On a shipment valued at $10,000 that is $1,000 in duty before any Chapter 99 additions or preference claims.
Neighbouring 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 |
| 0405.20.60 | 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% |