Analysis
Subheading 0405.90 covers other, 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.
None of its 3 lines is duty-free at the general rate. Rates run from 10% to 10% with a median of 10%, so the line you choose sets the duty.
The US splits it as follows: 0405.90.05 for described in general note 15 of the tariff schedule and entered… (10%), 0405.90.10 for described in additional U.S. note 14 to this chapter and entered… (10%) and 0405.90.20 for other: other ($1.865/kg + 8.5%).
1 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.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 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% |