Tariff Watch17 statistical lines under this heading · 8 distinct Column 1 rates · highest ad valorem total 37.50% from China · lowest 0.00% from Italy
| Origin | Ad valorem layers | Layers | Reported under |
|---|---|---|---|
| China CHN | 37.50% + per-unit | mfn + s301 + s301 | 9903.88.03 9903.05.31 |
| Vietnam VNM | 12.50% + per-unit | mfn + s301 | 9903.05.84 |
| Thailand THA | 12.50% + per-unit | mfn + s301 | 9903.05.77 |
| Brazil BRA | 12.50% + per-unit | mfn + s301 | 9903.05.27 |
| Mexico MEX | 10.00% + per-unit | mfn + s301 | 9903.05.55 |
| Canada CAN | 10.00% + per-unit | mfn + s301 | 9903.05.29 |
| India IND | 10.00% + per-unit | mfn + s301 | 9903.05.44 |
| United Kingdom GBR | 10.00% + per-unit | mfn + s301 | 9903.05.81 |
| Germany DEU | 0.00% + per-unit | mfn | — |
| Japan JPN | 0.00% + per-unit | mfn | — |
| South Korea KOR | 0.00% + per-unit | mfn | — |
| Italy ITA | 0.00% + per-unit | mfn | — |
| Code | Description | Column 1 | Special | Units |
|---|---|---|---|---|
| 0405.10.05.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 12.3¢/kg | kg | |
| 0405.10.10.00 | Described in additional U.S. note 6 to this chapter and entered pursuant to its provisions | 12.3¢/kg | kg, kg cmsc | |
| 0405.10.20.00 | Other | $1.541/kg | kg, kg cmsc | |
| 0405.20.10.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 15.4¢/kg | kg | |
| 0405.20.20.00 | Described in additional U.S. note 14 to this chapter and entered pursuant to its provisions | 15.4¢/kg | kg, kg cmsc | |
| 0405.20.30.00 | Other | $1.996/kg | kg, kg cmsc | |
| 0405.20.40.00 | Other | 13.1¢/kg | kg, kg cmsc | |
| 0405.20.50.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | kg | |
| 0405.20.60.00 | Described in additional U.S. note 10 to this chapter and entered pursuant to its provisions | 10% | kg, kg cmsc | |
| 0405.20.70.00 | Other | 70.4¢/kg + 8.5% | kg, kg cmsc | |
| 0405.20.80.00 | Other | 6.4% | kg, kg cmsc | |
| 0405.90.05.20 | Anhydrous milk fat | inherited | kg | |
| 0405.90.05.40 | Other | inherited | kg | |
| 0405.90.10.20 | Anhydrous milk fat | inherited | kg, kg cmsc | |
| 0405.90.10.40 | Other | inherited | kg, kg cmsc | |
| 0405.90.20.20 | Anhydrous milk fat | inherited | kg, kg cmsc | |
| 0405.90.20.40 | Other | inherited | kg, kg cmsc |
| Programme | Rate as published | Contribution | Reported under | In force from |
|---|---|---|---|---|
| Column 1 General (MFN) | 12.3¢/kg | per unit | — | not established |
Source: USITC, Harmonized Tariff Schedule of the United States, 2026 HTS Revision 17, published 2026-08-01. Verified 2026-08-31. | ||||
| Section 301 | The duty provided in the applicable subheading + 25% | 25.00% | 9903.88.03 | 2018-09-24 |
Status unconfirmed. The second statutory four-year review of this action is running. The continuation-request deadlines for the underlying 2018 actions closed on 2026-07-05 and 2026-08-22 and no continuation notice has been published. There is no evidence of termination either, and the duty is almost certainly still collectible; what we cannot do is cite a document saying so. Source: USTR, Notice of Modification of Section 301 Action: China's Acts, Policies and Practices Related to Technology Transfer (List 3) (83 FR 47974), published 2018-09-21. Verified 2026-08-31. | ||||
| Section 301 | The duty provided in the applicable subheading + 12.5% | 12.50% | 9903.05.31 | 2026-07-24 |
Source: USTR, Notice of Actions in Section 301 Investigations of Various Economies (FR Doc. 2026-15181), published 2026-07-28. Verified 2026-08-31. | ||||
Read with care.
- At least one applicable rate is charged per unit of quantity. The percentage shown covers only the ad valorem portion of the duty.
Common questions
- What is the duty rate for HTS 0405?
- Heading 0405 covers butter and other fats and oils derived from milk; dairy spreads. Duty is assessed at the 10-digit statistical line; the figures here are resolved for 0405.10.05.00, the first line under this heading. Its Column 1 rate is 12.3¢/kg; other lines under 0405 carry different Column 1 rates. On top of that, the ad valorem total depends on origin: China carries 37.50% plus a per-unit component and Italy carries 0.00% plus a per-unit component.
- Why does the rate differ by country for the same HTS code?
- The Column 1 rate is the same for every origin with normal trade relations. Trade-remedy duties under Sections 232, 301 and 338 are imposed by origin, by product, or by both, so two shipments of the same article from different countries can carry very different totals.
- Is this the rate I will actually pay?
- It is the rate that applies to this classification and origin on the date shown. The duty owed on a specific entry also depends on the 10-digit statistical suffix, declared content where a duty is content-based, preference eligibility, and any AD/CVD order in scope.