# United States tariff lines under HS 0405.90

> The United States tariff splits HS 0405.90 (butter and other fats and oils derived from milk; dairy spreads) into 6 national lines: 0405.90.05.20 (anhydrous milk fat), 0405.90.05.40 (other), 0405.90.10.20 (anhydrous milk fat), 0405.90.10.40 (other) and 2 others. The general (MFN) duty differs by line: 10% on 0405.90.05.20, 10% on 0405.90.05.40, 10% on 0405.90.10.20, 10% on 0405.90.10.40, $1.865/kg + 8.5% on 0405.90.20.20 and $1.865/kg + 8.5% on 0405.90.20.40.

Source: https://border.bot/countries/united-states/hs-codes/040590
Last updated: 9 October 2026

[Countries](https://border.bot/countries) / [United States](https://border.bot/countries/united-states) / [Chapter 04](https://border.bot/countries/united-states/hs-codes/04) / [0405.90](https://border.bot/countries/united-states/hs-codes/040590)

## Key facts

- HS subheading: [0405.90](https://border.bot/hs-codes/040590)
- National lines: 6
- Tariff: [United States](https://border.bot/countries/united-states)
- Chapter: 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

## United States lines under 0405.90

The United States tariff splits HS 0405.90 (butter and other fats and oils derived from milk; dairy spreads) into 6 national lines: 0405.90.05.20 (anhydrous milk fat), 0405.90.05.40 (other), 0405.90.10.20 (anhydrous milk fat), 0405.90.10.40 (other) and 2 others.

The general (MFN) duty differs by line: 10% on 0405.90.05.20, 10% on 0405.90.05.40, 10% on 0405.90.10.20, 10% on 0405.90.10.40, $1.865/kg + 8.5% on 0405.90.20.20 and $1.865/kg + 8.5% on 0405.90.20.40.

- [0405.90.05.20](https://border.bot/countries/united-states/hs-codes/0405900520) Other, Described in general note 15 of the tariff schedule and entered pursuant to its provisions, Anhydrous milk fat. Duty (MFN): 10%
- [0405.90.05.40](https://border.bot/countries/united-states/hs-codes/0405900540) Other, Described in general note 15 of the tariff schedule and entered pursuant to its provisions, Other. Duty (MFN): 10%
- [0405.90.10.20](https://border.bot/countries/united-states/hs-codes/0405901020) Other, Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions, Anhydrous milk fat. Duty (MFN): 10%
- [0405.90.10.40](https://border.bot/countries/united-states/hs-codes/0405901040) Other, Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions, Other. Duty (MFN): 10%
- [0405.90.20.20](https://border.bot/countries/united-states/hs-codes/0405902020) Other, Other, Anhydrous milk fat. Duty (MFN): $1.865/kg + 8.5%
- [0405.90.20.40](https://border.bot/countries/united-states/hs-codes/0405902040) Other, Other, Other. Duty (MFN): $1.865/kg + 8.5%

## In other countries

No other national tariff on border.bot has live lines under 0405.90 yet.

- [The Harmonized System text for 0405.90](https://border.bot/hs-codes/040590)

- Previous subheading: [0405.20](https://border.bot/countries/united-states/hs-codes/040520) Dairy spreads
- Next subheading: [0406.10](https://border.bot/countries/united-states/hs-codes/040610) Fresh (unripened or uncured) cheese, including whey cheese, and curd

## Frequently asked questions

### How many national tariff lines does the United States tariff have under HS 0405.90?

The United States tariff splits HS 0405.90 (butter and other fats and oils derived from milk; dairy spreads) into 6 national lines: 0405.90.05.20 (anhydrous milk fat), 0405.90.05.40 (other), 0405.90.10.20 (anhydrous milk fat), 0405.90.10.40 (other) and 2 others.

### What is the duty on HS 0405.90 in the United States?

The general (MFN) duty differs by line: 10% on 0405.90.05.20, 10% on 0405.90.05.40, 10% on 0405.90.10.20, 10% on 0405.90.10.40, $1.865/kg + 8.5% on 0405.90.20.20 and $1.865/kg + 8.5% on 0405.90.20.40.

## Sources and updates

The tariff lines for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The duty rates for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

The trade programmes for the United States come from border.bot release 1 (edition 2026HTSRev21), read from the publisher’s files, and have been live since 9 October 2026.

This page was last updated on 9 October 2026.

Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.

Official source files:

- https://hts.usitc.gov/reststop/exportList?from=0000000000&to=9999999999&format=CSV&styles=false

Machine-readable: https://border.bot/countries/united-states/hs-codes/040590.json