HTS Browser / Section I — Live animals; animal products / Chapter 4 / Heading 0405 / 0405
HTS 0405 Chapter 4 Section I Synced Jun 11, 2026

Butter and other fats and oils derived from milk; dairy spreads:

Butter and other fats and oils derived from milk; dairy spreads:

Base HTS duty
Column 1 General
Effective (South Korea)
10%
Ch. 99
Stacked measures
1
at South Korea
Last change
4 months
Ch. 99 10.0%
Duty stack · origin south korea

How the 10.0% is built.

0%2.6%5.2%7.8%10.4%
122 · 10.0%
Section 122
All origins except · 9903.03.01
+10.00%
MPF (merchandise processing)
0.3464% · min $31.67 / max $614.35
+0.35%
Effective ad valorem duty (excl. fees)
10.00%
Stacking order
  1. 1
    Apply base HTS rate
    Column 1 General (MFN) or Special (FTA)
  2. 2
    Add Section 301 (if origin qualifies)
    Chapter 99 subheading layered on
  3. 3
    Add IEEPA / 232 surcharges
    Country-scoped emergency measures
  4. 4
    Add MPF & HMF fees
    Applied to entered value
Origin matters

Rate by country of origin

Same HTS, very different landed cost. Here's how 0405 looks from the top trading partners — on a $10,000 shipment.

FTA partner Section 301 IEEPA in effect
Rates from last sync on Jun 11, 2026 · assumes entered value $10,000 · fees (MPF/HMF) excluded from the comparison above.
Questions about 0405

FAQ for this HTS code.

What is this HTS code?

This is a US Harmonized Tariff Schedule (HTS) code that classifies "Butter and other fats and oils derived from milk; dairy spreads:". It determines base duty rates for imports; additional duties may apply by country of origin.

Does origin affect duty?

Yes. General and Special rates apply by trade agreement and origin. Additional duties (Section 301, 232, IEEPA) are origin-specific. Use the tariff calculator or resolve API with an origin to see full duty.

How do I compute total duty?

Use our tariff calculator (with HTS and optional origin) or the API endpoint GET /api/v1/tariffs/resolve with hts and origin. The API returns base tariffs and additional measures separately; sum as needed for your use case.

Tariff data is informational; final determinations are made by CBP.
HTS 0405 · synced Jun 11, 2026 12:35 UTC