HTS 0405: Butter and other fats and oils derived from milk; dairy spreads
Heading 0405 of the Harmonized Tariff Schedule of the United States has 17 ten-digit statistical numbers. A US entry line in ACE needs the full ten digits, with the quantity in kg or kg/kg cmsc.
Check additional duties before you file
- If the goods are made in China, check Section 301 duties under HTSUS heading 9903.88, on top of the general rate, and any exclusions.
| HTSUS number | Description | Unit | General rate |
|---|---|---|---|
| 0405.10 | Butter: | ||
| 0405.10.05.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | kg | 12.3¢/kg |
| 0405.10.10.00 | Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions | kg/kg cmsc | 12.3¢/kg |
| 0405.10.20.00 | Other | kg/kg cmsc | $1.541/kg |
| 0405.20 | Dairy spreads: | ||
| Butter substitutes, whether in liquid or solid state: | |||
| Containing over 45 percent by weight of butterfat: | |||
| 0405.20.10.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | kg | 15.4¢/kg |
| 0405.20.20.00 | Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions | kg/kg cmsc | 15.4¢/kg |
| 0405.20.30.00 | Other | kg/kg cmsc | $1.996/kg |
| 0405.20.40.00 | Other | kg/kg cmsc | 13.1¢/kg |
| Other: | |||
| Dairy products described in additional U.S. note 1 to chapter 4: | |||
| 0405.20.50.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | kg | 10% |
| 0405.20.60.00 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | kg/kg cmsc | 10% |
| 0405.20.70.00 | Other | kg/kg cmsc | 70.4¢/kg + 8.5% |
| 0405.20.80.00 | Other | kg/kg cmsc | 6.4% |
| 0405.90 | Other: | ||
| 0405.90.05 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | |
| 0405.90.05.20 | Anhydrous milk fat | kg | |
| 0405.90.05.40 | Other | kg | |
| 0405.90.10 | Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions | 10% | |
| 0405.90.10.20 | Anhydrous milk fat | kg/kg cmsc | |
| 0405.90.10.40 | Other | kg/kg cmsc | |
| 0405.90.20 | Other | $1.865/kg + 8.5% | |
| 0405.90.20.20 | Anhydrous milk fat | kg/kg cmsc | |
| 0405.90.20.40 | Other | kg/kg cmsc |
Common paperwork mistakes with heading 0405
- The invoice shows the exporter's own code. Only the first six digits are shared worldwide; the US number has ten. Check every line against the list above.
- The quantity is in the wrong unit. These lines report quantity in kg or kg/kg cmsc, which may not match the invoice's cartons, sets or pieces.
- The packing list and the bill of lading disagree on cartons or gross weight, which can lead to holds and exams.
- The manufacturer's name and address are missing, so the MID cannot be built from the documents.
Look up any ten-digit number, or read the guide to invoice and packing list mismatches.
Check the whole shipment, not one number
FreightProof reads the invoice, packing list and bill of lading together, validates every HTS number and container, builds the MIDs and flags what does not match — in about two minutes.
Data: Harmonized Tariff Schedule of the United States, US International Trade Commission. Rates are for information only.