HS heading 04.05: Butter and other fats and oils derived from milk; dairy spreads
Last updated
Key facts
- Heading
- 04.05
- Description
- Butter and other fats and oils derived from milk; dairy spreads
- Chapter
- 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
- Subheadings
- 3
- Edition
- HS2022
Summary
HS heading 04.05 covers butter and other fats and oils derived from milk; dairy spreads. It is in chapter 04 (dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included). It is split into 3 subheadings: 0405.10 (butter), 0405.20 (dairy spreads) and 0405.90 (other). National tariff lines under heading 04.05 are live on border.bot for the United States (17 lines, also used by 1 other country).
What it doesn’t cover
Other goods of chapter 04 are classified in its other 9 headings, listed below.
- 04.01Milk and cream, not concentrated nor containing added sugar or other sweetening matter
- 04.02Milk and cream, concentrated or containing added sugar or other sweetening matter
- 04.03Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
- 04.04Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included
- 04.06Cheese and curd
- 04.07Birds' eggs, in shell, fresh, preserved or cooked
- 04.08Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter
- 04.09Natural honey
- 04.10Insects and other edible products of animal origin, not elsewhere specified or included
How it is structured
Heading 04.05 is one of 10 headings in chapter 04. Its first two digits, 04, are the chapter; the next two, 05, number the heading within it. Its subheadings add two more digits (0405.10, 0405.20, 0405.90).
In other countries
National tariff lines under heading 04.05 are live on border.bot for the United States (17 lines, also used by 1 other country).
- United States17 lines, used by 1 other country
Frequently asked questions
What does HS heading 04.05 cover?
HS heading 04.05 covers butter and other fats and oils derived from milk; dairy spreads.
Which chapter is HS heading 04.05 in?
HS heading 04.05 is in chapter 04 (dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included).
How many subheadings does HS heading 04.05 have?
HS heading 04.05 has 3 subheadings: 0405.10 (butter), 0405.20 (dairy spreads) and 0405.90 (other).
Which countries’ tariffs list national lines under HS heading 04.05?
National tariff lines under heading 04.05 are live on border.bot for the United States (17 lines, also used by 1 other country).
Sources and updates
The Harmonized System legal text comes from border.bot release 2 (edition HS 2022), imported from a file, and has been live since 11 October 2026.
This page was last updated on 11 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.