# HS code 0405.90: Butter and other fats and oils derived from milk; dairy spreads

> HS code 0405.90 covers butter and other fats and oils derived from milk; dairy spreads, other than those classified in 0405.10 and 0405.20. It sits in heading 04.05 (butter and other fats and oils derived from milk; dairy spreads) in chapter 04 (dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included). Other goods of heading 04.05 are classified under 0405.10 (butter) or 0405.20 (dairy spreads). National tariff lines under 0405.90 are live on border.bot for the United States (6 lines, also used by 1 other country).

Source: https://border.bot/hs-codes/040590
Last updated: 11 October 2026

[HS codes](https://border.bot/hs-codes) / [Chapter 04](https://border.bot/hs-codes/04) / [04.05](https://border.bot/hs-codes/0405) / [0405.90](https://border.bot/hs-codes/040590)

## Key facts

- HS code: 0405.90
- Covers: Butter and other fats and oils derived from milk; dairy spreads
- Heading: [04.05: Butter and other fats and oils derived from milk; dairy spreads](https://border.bot/hs-codes/0405)
- Chapter: [04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included](https://border.bot/hs-codes/04)
- Edition: HS2022
- Duty in the United States: [See its 6 lines](https://border.bot/countries/united-states/hs-codes/040590)

## What this code covers

HS code 0405.90 covers butter and other fats and oils derived from milk; dairy spreads, other than those classified in 0405.10 and 0405.20.

The legal text of the subheading is “Other”, in HS2022.

## What it doesn’t cover

Other goods of heading 04.05 are classified under 0405.10 (butter) or 0405.20 (dairy spreads).

- [0405.10](https://border.bot/hs-codes/040510) Butter
- [0405.20](https://border.bot/hs-codes/040520) Dairy spreads

## How it is structured

0405.90 is a six-digit subheading. Its first two digits, 04, are the chapter; the first four, 0405, are heading 04.05; the last two, 90, identify the subheading within the heading.

Countries add their own digits after these six for their national tariff lines.

- Chapter 04: Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
- Heading 04.05: Butter and other fats and oils derived from milk; dairy spreads
- Subheading 0405.90: Other

## In other countries

National tariff lines under 0405.90 are live on border.bot for the United States (6 lines, also used by 1 other country).

- [United States](https://border.bot/countries/united-states/hs-codes/040590): 6 lines, used by 1 other country

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

## Frequently asked questions

### What does HS code 0405.90 cover?

HS code 0405.90 covers butter and other fats and oils derived from milk; dairy spreads, other than those classified in 0405.10 and 0405.20.

### Which heading and chapter is HS code 0405.90 in?

HS code 0405.90 is in heading 04.05 (butter and other fats and oils derived from milk; dairy spreads) in chapter 04 (dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included).

### Where are goods of heading 04.05 classified when 0405.90 doesn’t fit?

Other goods of heading 04.05 are classified under 0405.10 (butter) or 0405.20 (dairy spreads).

### Which countries’ tariffs list national lines under HS code 0405.90?

National tariff lines under 0405.90 are live on border.bot for the United States (6 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.

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