0405.10.20.00
Other
Butter and other fats and oils derived from milk; dairy spreads: Butter
Duty rates
Column 1 (General / MFN)
$1.541/kg
Column 2 (Non-NTR)
$1.813/kg
Column 1 (Special / FTA)
Free (BH,CL,CO,JO,KR,MA,OM,P,PA,PE,SG) See 9822.04.10 (AU) See 9823.03.01-9823.03.12 (S+) See 9908.04.01 (IL)
The rates above are statutory column rates. Trade remedies in Chapter 99 (Section 301, 232, IEEPA, reciprocal) and FTA preferences can change the duty owed on a given entry — see below.
Trade measures (Chapter 99)
9903.03.01
The duty provided in the applicable subheading + 10%
Except for products described in headings 9903.03.02–9903.03.11, articles the product of any country, as provided for in subdivision (aa) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.02
The duty provided in the applicable subheading
Articles the product of any country that (1) were loaded onto a vessel at the port of loading and in transit on the final mode of transit prior to entry into the United States, before 12:01 a.m. eastern standard time on February 24, 2026; and (2) are entered for consumption, or withdrawn from warehouse for consumption, before 12:01 a.m. eastern standard time on February 28, 2026
Effective from February 24, 2026 through July 24, 2026
9903.03.03
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(ii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.04
The duty provided in the applicable subheading
Articles the product of any country, as provided for in subdivision (aa)(iii) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.05
The duty provided in the applicable subheading
Articles of civil aircraft (all aircraft other than military aircraft); their engines, parts and components; their other parts, components and subassemblies; and ground flight simulators and their parts and components of any country, provided for in subdivision (aa)(iv) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.06
The duty provided in the applicable subheading
Articles of aluminum, of steel, or of copper or derivative aluminum or steel articles; passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; parts of passenger vehicles (sedans, sport utility vehicles, crossover utility vehicles, minivans, and cargo vans) and light trucks; medium- and heavy-duty vehicles; parts of medium- and heavy-duty vehicles; wood products; and semiconductor articles, of any country, as provided in subdivision (aa)(v) of U.S. note 2 to this subchapter
Effective from February 24, 2026 through July 24, 2026
9903.03.07
The duty provided in the applicable subheading
Articles the product of Canada, as provided for in subdivision (aa)(vi) of U.S. note 2 to this subchapter
Applies to origin: CA
Effective from February 24, 2026 through July 24, 2026
9903.03.08
The duty provided in the applicable subheading
Articles the product of Mexico, as provided for in subdivision (aa)(vii) of U.S. note 2 to this subchapter
Applies to origin: MX
Effective from February 24, 2026 through July 24, 2026
9903.03.09
The duty provided in the applicable subheading
Articles of textiles or apparel the product of Costa Rica, the Dominican Republic, El Salvador, Guatemala, Honduras or Nicaragua, as provided for in subdivision (aa)(viii) of U.S. note 2 to this subchapter
Applies to origin: CR, SV, GT, HN, NI, DO
Effective from February 24, 2026 through July 24, 2026
9903.03.10
The duty provided in the applicable subheading
Articles that are donations, by persons subject to the jurisdiction of the United States, such as food, clothing and medicine, intended to be used to relieve human suffering
Effective from February 24, 2026 through July 24, 2026
9903.03.11
The duty provided in the applicable subheading
Articles that are informational materials, including but not limited to publications, films, posters, phonograph records, photographs, microfilms, microfiche, tapes, compact disks, CD ROMs, artworks and news wire feeds
Applies to origin: IL
Effective from February 24, 2026 through July 24, 2026
9903.88.03
LIST_1
The duty provided in the applicable subheading + 25%
Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
Applies to origin: CN
Effective from August 23, 2018
Related CBP rulings
The tariff classification of Brown Butter from Finland
The subject merchandise is “Brown Butter,” a product composed of 97 percent clarified butter and 3 percent skim milk powder. During production, the clarified butter and skim milk powder are chopped, weighed, browned, sieved, cooled, mixed,
The tariff classification of Butter from Greece
Sheep’s Milk Butter. You state that the breakdown of component materials by weight are 85 percent milk fat, 13 percent water, and 2 percent milk solids-not-fat content. The manufacturing process consists of the liquefied milk fat undergoing
The tariff classification of Ghee from Greece
The subject product is Ghee Clarified Butter composed of 100 percent sheep’s milk.
The Country of Origin and United States-Mexico-Canada Agreement Eligibility of Ghee Butter
The Country of Origin and United States-Mexico-Canada Agreement Eligibility of Ghee Butter
The tariff classification of Sheet Butter from France
The subject merchandise is Sheet Butter (also known as Tourage Beurremont). The submitted sample was examined and disposed of. You have stated that the product is Recombined Butter. The ingredient breakdown indicates that the product is com
The tariff classification of Organic Coconut Oil & Ghee Butter and Organic Ghee Butter from India, Phillipines and Sri Lanka
The subject merchandise is Organic Coconut Oil & Ghee Butter and Organic Ghee Butter. Organic Coconut Oil & Ghee Butter is composed of 70 percent coconut oil and 30 percent ghee. You have stated that the product is blended in the United Sta
The tariff classification of a food ingredient from Mexico.
The product in question is identified as “natural and artificial butter flavor” to be used as an ingredient in the manufacture of cookies. It is said to contain butter, salt and small amounts of artificial flavor, propylene glycol, soy leci
The tariff classification of fractionated milk fat from Belgium.
The samples are prominently labeled with the term “anhydrous milk fat.” An accompanying data sheet and flow chart appear to indicate that the product is made by removing virtually all of the moisture and nonfat solids from cream or butter v
The tariff classification of "light dairy spreads" from New Zealand or Australia.
The items in question are identified as two versions of “Light Dairy Spread” (“LDS”), which are said to be spreadable emulsions of the water-in-oil type containing between 39% milk fat and less than 45% milk fat. For LDS “A”, the milk fat w
Revocation of NY D86228; white sauce
Your request to the National Commodity Specialist Division (NCSD), U.S. Customs and Border Protection (CBP), for a binding ruling, including a sample and content breakdown by percentage range, dated December 21, 1998, identified the product
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of "GerCreme" from Mexico; Article 509
The tariff classification and status under the North American Free Trade Agreement (NAFTA), of "GerCreme" from Mexico; Article 509
The tariff classification of confectionery butter mixes from Australia or New Zealand.
The goods at issue are two confectionery butter mixtures, which will be imported refrigerated, in containers ranging from 25-kg corrugated fiberboard cartons to 1,250 kg. bulk transport containers (totes). The butter component in these blen
Other codes in heading 0405
Duty by origin country
The rate above is the statutory base. Total landed duty depends on origin — see the calculated rate for 0405.10.20.00 from each major US trading partner.
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